Togo capital gains tax calculator
Togo taxes the gain from selling shares of a Togolese company and from selling real estate at a final 7%. Shares held more than two years are reduced by 10%, property held more than five years by 10% (unbuilt land) or 20%, and the main home, farmland and property sold for 2,000,000 CFA francs or less are exempt. Losses neither net nor carry.
Work out the tax on a share, property or other disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, applies the holding reductions and exemptions per sale, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Office Togolais des Recettes and the sources each record cites.
Current rules
The rates behind the number
The rates by year: the final tax on share and property gains and the holding reductions
| Tax year | Shares (Togolese company) | Property | Share reduction after 2 years | Property reduction after 5 years (built / unbuilt land) |
|---|---|---|---|---|
| 2021 | 7% | 7% | 10% | 20% / 10% |
| 2022 | 7% | 7% | 10% | 20% / 10% |
| 2023 | 7% | 7% | 10% | 20% / 10% |
| 2024 | 7% | 7% | 10% | 20% / 10% |
| 2025 | 7% | 7% | 10% | 20% / 10% |
| 2026 | 7% | 7% | 10% | 20% / 10% |
| 2027 | 7% | 7% | 10% | 20% / 10% |
Rules, bases and exemptions
| Rule | Value |
|---|---|
| Scope (articles 82 and 90 CGI) | Gains from selling real estate in Togo and shares or parts sociales of companies registered in Togo, listed or unlisted, by residents and non-residents |
| Base | Sale price less acquisition price, plus acquisition costs and improvements for property; never the gross proceeds |
| Nature of the tax | Final: the gain is not added to income and the income-tax scale never applies to it |
| Shares held more than two years | Gain reduced by 10%; a sale within two years is taxed on the full gain |
| Property held more than five years | Gain reduced by 10% for unbuilt land and 20% for other property; a sale within five years is taxed on the full gain |
| Exempt property | Main residence on its first transfer, farmland, business assets of individuals taxed on business profits, and other property sold for 2,000,000 CFA francs or less (tested on the sale price) |
| Not taxed | Units of investment funds approved by the CREPMF, crypto, other personal property, shares of companies registered outside Togo |
| Losses | A loss on one asset is never set against the gain on another; nothing carries forward |
| Payment | On registration of the deed; the buyer withholds the tax and pays it in the month after the month the sums were paid, and both parties are jointly liable |
| Mining titles and licences | A separate 15% tax on the gain; not covered by this calculator |
Tables are built from the source records dated 2026-09-30; each links back to the authority page above.
Questions
Togo capital gains questions
How much is capital gains tax in Togo?
Togo has no general capital gains tax, but it taxes two kinds of gain at a final 7%: the gain from selling real estate and the gain from selling shares or parts sociales of a company registered in Togo. Shares held more than two years get a 10% reduction; property held more than five years gets 10% for unbuilt land and 20% for other property.
Is the tax charged on the sale price or the gain?
On the gain: the sale price less the acquisition price, plus acquisition costs and documented improvements for property. The 2,000,000 CFA franc exemption for property is the one test that reads the sale price.
Do losses reduce the tax?
No. A loss on one asset is never set against the gain on another, and nothing carries forward. Each sale is taxed on its own gain.
What is the capital gains tax in Togo?
Togo charges individuals a dedicated tax on the gain from selling real estate and from selling shares or parts sociales of a company registered in Togo (Code général des impôts, articles 82 to 90). Residents and non-residents alike pay it, on direct and indirect sales, and the seller bears it whatever the contract says. The tax is final (libératoire): the gain is not added to the income-tax scale. The rate is 7% of the taxable gain for real estate and for shares (article 90). Source: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html
How are share gains taxed in Togo?
Shares and parts sociales: the taxable gain is the sale price less the acquisition price, using the real prices in the deed (article 88). The tax reaches listed and unlisted shares of Togolese companies alike, and a gift or inheritance counts as a sale at market value. A gain realised more than two years after acquisition is reduced by 10%; a sale within two years is taxed on the full gain. The reduction applies from the day after the second anniversary. Source: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html
How are property gains taxed in Togo?
Real estate: the taxable gain is the sale price less the acquisition price plus acquisition costs and documented construction, renovation or improvement spending (articles 85 to 87). A gain realised more than five years after acquisition is reduced by 10% for unbuilt land and by 20% for every other property; a sale within five years is taxed on the full gain. The reduction applies from the day after the fifth anniversary. Source: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html
Which property sales are exempt in Togo?
Exempt real estate gains (article 84): the main residence on its first transfer, farmland or land meant for cultivation, property held in the business assets of an individual taxed on industrial, commercial, agricultural or professional profits, and any other property sold for 2,000,000 CFA francs or less. The 2,000,000 threshold tests the sale price, not the gain: a sale at 2,000,000 is exempt and a sale at 2,000,001 is taxed on the whole gain. Source: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html
Can a capital loss be used in Togo?
Losses: a loss on one asset cannot be set against the gain on another asset (article 84, last paragraph). The calculator taxes each sale on its own gain, a loss reduces nothing and nothing carries forward. Source: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html
When is the gains tax paid in Togo?
Payment: the tax is paid on registration of the deed or of the declaration of sale, by the notary or the declarant, with a declaration on the tax administration's form (articles 46 and 47 of the Livre des procédures fiscales). The buyer withholds the tax on a sale of real estate or shares and pays it to the tax collector in the month after the month in which the sums were paid; both parties are jointly liable to the administration (article 48). Source: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html
Which assets carry no gains tax in Togo?
Not taxed by the gains tax: units of investment funds (OPCVM) and other collective investments approved by the CREPMF are exempt from income tax on their capital gains (article 53, item 4), and the Code sets no gains tax on cryptoassets, vehicles, jewellery, art or other personal property, nor on shares of companies registered outside Togo (article 82 reaches only companies registered in Togo). Source: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html
How are mining titles taxed in Togo?
Mining titles and exploitation licences issued in Togo carry a separate 15% tax on the gain, including indirect sales of a stake of 10% or more in the holder (articles 83 and 90). The calculator does not cover them. Source: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html
What allowance applies to undocumented improvement costs?
Improvement costs: where the seller cannot document construction or improvement spending, the Code allows a flat allowance on the acquisition price for property. The 2023 consolidated Code sets it at 15% of the acquisition price and the 2025 consolidated Code at 30% (article 87). The calculator uses the costs you enter. Sources: https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/352-code-general-des-impots-mise-a-jour-2023/file.html and https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html