On 7 August 2026, the Togolese Revenue Office (OTR) released Communiqué No. 004/2026/OTR/CI/DGE announcing the launch of the second‑quarter 2026 collection campaign for the Unique Professional Tax (Taxe Professionnelle Unique – TPU) applicable to road transport operators. The TPU, a simplified lump‑sum tax replacing multiple business levies for the informal transport sector, is due for the period 1 April to 30 June 2026. The OTR has set a payment deadline of 31 August 2026 and deployed mobile collection units at major bus stations and truck parks nationwide. The TPU regime was established by Law No. 2018‑012 and amended by the 2025 Finance Law to broaden the tax base and simplify compliance for small operators.
Key Takeaways
- Fixed Rates by Vehicle Category and Tonnage: The TPU schedule for Q2 2026 maintains the 2025 rates: XOF 15 000 per quarter for motorcycles and tricycles, XOF 45 000 for minibuses (up to 25 seats), XOF 75 000 for large buses, and XOF 120 000 for heavy goods vehicles exceeding 10 tonnes. Operators must display the valid TPU vignette on the windshield; failure to do so incurs an on‑the‑spot fine of XOF 25 000. The rates are reviewed annually based on inflation and sector profitability indices published by the National Statistics Institute.
- Digital Payment Channels and Automatic Reconciliation: Payments can be made via the OTR Mobile App, USSD code *8201#, partner banks (Ecobank, Orabank, UTB), and mobile money (Flooz, T‑Money). The system instantly generates a QR‑coded receipt that serves as the legal vignette. Transport unions have been equipped with bulk‑payment tools to remit contributions for their members in a single transaction. The OTR’s dashboard provides real‑time collection statistics by region and vehicle type, enabling targeted enforcement.
- Enforcement and Non‑Compliance Consequences: From 1 September 2026, joint OTR‑police roadblocks will verify TPU compliance. Vehicles without valid vignettes will be impounded until payment plus a 50 % surcharge. Repeated offenders (three quarters in arrears) face licence revocation and inclusion in the OTR’s non‑compliant taxpayer registry, restricting access to public procurement and credit facilities. The OTR also plans to link TPU compliance to the renewal of vehicle technical inspection certificates starting in 2027.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement