Togo’s Loi n°2025-002 portant loi de finances, exercice 2026, adopted by the National Assembly on 29 December 2025 and promulgated on 15 January 2026, sets out fiscal measures for the 2026 tax year and applies from 1 January 2026.
No changes to statutory payroll calculations for the 2026 tax year
- Personal Income Tax (IRPP) brackets and Social Security (CNSS) contribution rates remain unchanged from 2025.
- The measures introduced relate to compliance and corporate taxation, not payroll calculation parameters.
What is changing
Disability employment tax credit
- Employers hiring employees with certified disabilities on permanent contracts or fixed-term contracts of at least 12 months may claim an annual tax credit of 120,000 CFA francs per eligible employee.
- The credit is non-refundable and offsets Corporate Income Tax.
- Eligibility depends on valid disability certification, qualifying contract type, and employment continuity during the year.
Modernisation and enforcement focus
- The 2026 Finance Act emphasises modernisation of the tax system and improved compliance through stricter audits.
- This focus may result in increased scrutiny of employer declarations, taxable employee benefits, and supporting payroll and employment records, even though payroll tax rates and bases remain unchanged.
Official source
- Click here to access the official publication.