CrawlJobs Logo

Togo Salary Calculator 2026

Free Togo salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Togo (2026)

Educational model - not tax advice. Currency XOF (Franc CFA BCEAO). Employment income is taxed under the IRPP (Impot sur le Revenu des Personnes Physiques) operated as a PAYE withholding by the employer.

Employee (Contrat de travail, IRPP PAYE)

  • Employee social contributions are deducted at source: CNSS pension (vieillesse, invalidite, deces) 4% plus AMU universal health insurance 5%, a combined 9% of gross. The contribution base has a floor at the SMIG of 52,500 XOF/month (630,000 XOF/year) and no published ceiling. Both are deductible before IRPP.
  • IRPP taxable income is net professional income (gross less the 9% employee contributions) minus an abattement forfaitaire of 28% applied to the portion of net professional income up to 10,000,000 XOF/year only (no abattement on the portion above), under Article 26 CGI.
  • IRPP is then computed on annual taxable income using the 8-bracket progressive scale (Article 74 CGI): 0% up to 900,000; 3% to 3,000,000; 10% to 6,000,000; 15% to 9,000,000; 20% to 12,000,000; 25% to 15,000,000; 30% to 20,000,000; and 35% above 20,000,000 XOF. PAYE is withheld monthly.
  • Employer social charges (floor at the SMIG, no ceiling): CNSS family benefits 3% + CNSS work injury 2% + CNSS pension 12.5% + AMU 5% = 22.5% of gross.
  • Out of scope: per-dependent reductions (10,000 XOF/month, max 6 dependents, Article 73), the optional life-insurance premium deduction (up to 200,000 XOF + 30,000 XOF per child), and the non-resident regime. This model assumes a standard single resident.

Sources: OTR - Code General des Impots (Art. 74, 26, 73), CNSS Togo - Taux de cotisations, CLEISS - Les cotisations au Togo.

Self-employed (travailleur independant)

  • Sole traders are taxed under IRPP on net business profit (revenue minus deductible business expenses, BIC or BNC) using the same 8-bracket scale: 0% up to 900,000; 3% to 3,000,000; 10% to 6,000,000; 15% to 9,000,000; 20% to 12,000,000; 25% to 15,000,000; 30% to 20,000,000; 35% above 20,000,000 XOF. The 28% salaried abattement does not apply.
  • CNSS travailleur independant (voluntary affiliation) is 21.5% on declared income (pension 16.5% + family 3% + work injury 2%), with a floor at the SMIG and no ceiling. The independent bears the full contribution; there is no employer counterpart. An informal-economy variant exists at 19.5% (without the work-injury branch).
  • Out of scope or provisional: CNSS affiliation is voluntary, so the 21.5% applies only when enrolled. AMU was extended to independants in 2025 but the exact self-employed rate was not officially confirmed and is not modeled. Very small businesses may instead fall under the Taxe Professionnelle Unique (TPU) presumptive regime rather than the progressive IRPP. Per-dependent reductions (Article 73) still apply but are not modeled.

OTR - Code General des Impots, CNSS Togo - Taux de cotisations.