Export Processing Zone (EPZ)

The Export Free Zone (EFZ)


Togo has established an export free zone in the late 1980s with flexible regulations concerning the establishment of companies. Various benefits including tax incentives are granted to investors located in this area including :


– No tax during the first 10 years’ activity and stabilisation of the rate at 15% from the eleventh year

– Exemption from all duties and taxes when exporting products imported or manufactured in the free zone, and on import of raw materials as well as machinery and plant equipment

– Tax exemption on dividends during the first ten years for non-Togolese shareholders

– Stabilisation of the payroll tax at the reduced rate of 2% during the company’s lifespan

– Preferential tariffs on utility services (electricity, water, telephone)

– Freedom to transfer capital and possibility of holding foreign currency bank accounts

– Guaranteed protection against nationalisation of the property of foreign investors

– Absence of export quota from Togo to the United States.