On 18 August 2026, the Togolese Revenue Office (OTR) concluded a three‑day technical workshop held from 10 to 12 August 2026 at the Institute of Tax and Customs Training in Lomé. The session gathered notaries, real estate agents, tax advisors, and certified accountants to clarify the application of registration duties (droits d’enregistrement) under the General Tax Code. The workshop aimed to reduce frequent errors in duty assessment, improve voluntary compliance, and harmonize practices among professionals who regularly handle property transfers, business registrations, and legal formalities subject to registration fees. OTR officials referenced Article 720 of the General Tax Code and the 2025 Finance Law amendments that adjusted duty rates for certain property categories.
Key Takeaways
- Scope of Registration Duties Clarified: OTR officials detailed the categories of deeds and contracts subject to registration, including property sales, lease agreements exceeding twelve months, company formation deeds, and capital increases. They emphasized that failure to register within the statutory 30‑day window triggers penalties of 10 % of the duty per month of delay, capped at 50 %. The workshop also addressed the treatment of contributions in kind and mergers, which are subject to a fixed duty of XOF 15 000 per transaction.
- Valuation Rules and Exemptions: The workshop explained the valuation methodology for real estate transactions, referencing the OTR’s official property valuation grid updated in 2025. Participants were reminded of specific exemptions for first‑time homebuyers under the social housing program and for transfers between spouses or direct descendants, provided proper documentation is submitted. The OTR also highlighted the new exemption for transfers of agricultural land to certified cooperatives, introduced by the 2026 Finance Law.
- Digital Filing and Payment Procedures: OTR demonstrated the e‑registration portal (e‑OTR) where professionals can submit deeds, calculate duties automatically, and pay via mobile money or bank transfer. The administration announced that from 1 January 2027, paper‑based submissions will no longer be accepted for deeds valued above XOF 5 million, making digital adoption mandatory for high‑value transactions. A dedicated helpdesk and video tutorials have been deployed to assist professionals during the transition.
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