Tg Company Formation

---
name: tg-company-formation
description: "Togo company formation and entity choice reference for 2026, covering SARL and single member SARL, SA and SAS, capital subscription and payment, legal personality and the official CFE incorporation checklist. Use it for créer une société au Togo, RCCM registration, capital social, statuts, incorporation fees and choosing between a limited liability and share company. The Guide applies the Togolese decree that permits freely determined SARL capital alongside OHADA company law, distinguishes paid capital from government fees and explains what the published CFE processing time actually describes. Annual tax, payroll and VAT duties are routed to their dedicated Guides, with unresolved notarial, banking, beneficial owner and live registration steps explicitly retained."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/tg-company-formation"
  jurisdiction: "TG"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Togo Company Formation and Entity Choice v1.0

**General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Who this applies to

This is an ordinary business-formation reference, not an approval to operate a regulated activity. OHADA art. 309 permits a SARL formed by one or more natural/legal persons with liability limited to their contributions. A SAS can likewise have one or more members and statute-based governance; SA has its separate share-company rules. [AUSCGIE arts. 309, 853-1](https://biblio.ohada.org/doc_num.php?explnum_id=2032). Establish the proposed activity, ownership and funding needs before selecting a form.

## Rates, bands and thresholds

| Item and conditions | 2026 rule | Official source |
|---|---|---|
| Togo SARL capital and nominal unit | Freely fixed in the statutes by the associates; no fixed CFA 100,000 national minimum under the 2017 replacement | [Décret 2017-142, art. 1 replacing arts. 3-4](https://cfetogo.tg/uploads/modeles/5ce99b7f8de22.pdf) |
| SARL cash capital payment | At least half on subscription; balance within two years of RCCM registration. Contributions in kind fully paid; all capital subscribed | [AUSCGIE art. 311-1](https://biblio.ohada.org/doc_num.php?explnum_id=2032) |
| SA capital and payment | CFA 10 million minimum; all subscribed; cash shares at least one quarter paid, balance within three years of RCCM registration | [AUSCGIE arts. 387-389](https://biblio.ohada.org/doc_num.php?explnum_id=2032) |
| SAS capital | Capital and share nominal amounts fixed by the statutes; cannot make a public offering | [AUSCGIE arts. 853-4 to 853-5](https://biblio.ohada.org/doc_num.php?explnum_id=2032) |
| CFE personne morale service fee | CFA 28,250 for nationals/ECOWAS nationals; CFA 33,250 for other foreigners. This is the published service fee, not the entire venture budget | [CFE, personne morale checklist, section 2](https://www.cfetogo.tg/documents/download-renseignements_mo) |

## The base

Capital is the shareholders' contribution to the company, distinct from CFE service fees, professional fees and working capital. The general OHADA SARL capital default is expressly subject to contrary national provisions, and Togo's 2017 decree supplies those provisions. Do not resurrect the replaced national fixed minimum. [AUSCGIE art. 311](https://biblio.ohada.org/doc_num.php?explnum_id=2032); [Décret 2017-142, art. 1](https://cfetogo.tg/uploads/modeles/5ce99b7f8de22.pdf).

A SARL's paid-in cash capital may meet the legal half-payment rule, but obtain acceptance of the intended CFE statute/deposit documentation before relying on partial payment in a live incorporation. SARL managers are natural persons under art. 323. A SAS's limited liability does not remove mandatory corporate rules or activity approvals. [AUSCGIE arts. 311-1, 323, 853-1](https://biblio.ohada.org/doc_num.php?explnum_id=2032).

For entity tax choice, [Personal income tax](tg-income-tax.md) owns natural-person business/TPU rules and [Corporate income tax](tg-corporate-income-tax.md) owns ordinary company assessment. Do not claim a formation creates an unconditional free-zone or investment tax holiday.

## Deadlines and filing

1. Check proposed name and the form, owners, managers, seat, capital and contribution evidence. CFE's checklist rejects identical/close existing names, misleading names and defective or expired documentation. [CFE, personne morale checklist](https://www.cfetogo.tg/documents/download-renseignements_mo).
2. Assemble the CFE Déclaration Mo questionnaire, relevant identity document, foreign residence document, marriage act if married, nonconviction declaration, statutes, manager/director photo and hand-drawn business location plan. The checklist distinguishes nationals, ECOWAS consular identification and other foreigners' passports. [CFE, section 1](https://www.cfetogo.tg/documents/download-renseignements_mo).
3. Lodge the prescribed dossier and service fee with CFE through its official process. The published average processing time is four hours for its service; it is not a promise for banking, professional preparation, licensing or a defective dossier. The checklist is the source for documents and fees, not proof of an end-to-end online submission sequence. [CFE, sections 1-4](https://www.cfetogo.tg/documents/download-renseignements_mo).
4. Obtain RCCM registration: corporate legal personality begins on registration, except the act's specified exceptions. Preserve the statutes, subscription/payment evidence, RCCM and tax/social identification records; reconcile their names and dates before starting the VAT and payroll registrations in the linked Guides. [AUSCGIE arts. 97-98](https://biblio.ohada.org/doc_num.php?explnum_id=2032).
5. Notify material statutory/company changes to the tax service within 15 days. A cessation result return has its separate 30-day deadline. Deposit annual financial statements with the RCCM within one month after approval. Tax annual returns and monthly payroll/VAT are separate duties under the linked Guides. [LPF arts. 12-14](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html); [AUSCGIE art. 269](https://biblio.ohada.org/doc_num.php?explnum_id=2032).

## Penalties and interest

Do not invent one fixed fine covering every failed incorporation. Material company changes and cessation defaults have the LPF procedures and sanctions, while capital, formation and manager conduct have their applicable OHADA/company-law consequences. Refer a disputed or defective incorporation before assuming limited liability already exists. The general tax late-payment rule applies to an actual tax debt rather than to unregistered capital itself. [AUSCGIE arts. 97-98](https://biblio.ohada.org/doc_num.php?explnum_id=2032); [LPF arts. 12-14, 115](https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html).

## Cross-border points

Foreign owners must supply the foreign identity/residence documents specified by CFE and meet the fee category conditions. Foreign ownership does not establish the company's tax residence, eliminate a Togolese PE or entitle it to treaty relief. The actual management, operations and electronic-platform tests are in [Cross-border](tg-cross-border.md). [CFE, personne morale checklist](https://www.cfetogo.tg/documents/download-renseignements_mo); [LF2026 art. 21, CGI art. 95](https://finances.gouv.tg/wp-content/uploads/2026/01/Loi-de-finances-de-lannee-exercice-2026.pdf).

## Two worked examples that recompute

A proposed SARL has CFA 600,000 cash capital; an alternative ordinary SA has the statutory CFA 10 million capital, all in cash. The minimum initial capital payments are CFA 300,000 and CFA 2.5 million. A founder with CFA 400,000 can meet the SARL capital payment with CFA 100,000 left before fees, but is CFA 2.1 million short for the SA. The remaining subscribed capital still has to be funded on time. This compares capital duties, not all costs or tax suitability, and assumes the intended partial-payment dossier is accepted.

```oa-check
name: Capital funding choice between SARL and SA
inputs:
  sarl_cash_capital: 600000
  sa_cash_capital: 10000000
  available_cash: 400000
steps:
  - sarl_min_paid: sarl_cash_capital*0.5
  - sa_min_paid: sa_cash_capital*0.25
  - sarl_headroom: available_cash-sarl_min_paid
  - sa_shortfall: sa_min_paid-available_cash
expected:
  sarl_min_paid: 300000
  sa_min_paid: 2500000
  sarl_headroom: 100000
  sa_shortfall: 2100000
```

A CFA 50,000 budget for CFE service fees leaves CFA 21,750 after the published national/ECOWAS fee or CFA 16,750 after the other-foreign fee. The category changes cash required by CFA 5,000. Neither residual is a quotation for legal, notarial, bank or activity-approval work.

```oa-check
name: Fee category changes residual formation budget
inputs:
  fee_budget: 50000
  national_fee: 28250
  other_foreign_fee: 33250
steps:
  - national_balance: fee_budget-national_fee
  - foreign_balance: fee_budget-other_foreign_fee
  - fee_difference: other_foreign_fee-national_fee
expected:
  national_balance: 21750
  foreign_balance: 16750
  fee_difference: 5000
```

## Ask the client first

Obtain intended activity and licences, number/type/nationality of owners, manager identity and residence, proposed names, seat evidence, cash and noncash contributions, available paid-in funding, beneficial-owner chain and the actual CFE statute model. Ask about the first activity date and tax regime before promising any initial-year tax relief.

## Sources

| Source and actual read scope | URL | Read on |
|---|---|---|
| OHADA AUSCGIE du 30 janvier 2014, official signed act. Arts. 4-11, 97-98, 269, 309-312, 323, 387-389 and 853-1 to 853-5; French signed text and relevant neighbouring provisions. | https://biblio.ohada.org/doc_num.php?explnum_id=2032 | 2026-11-01 |
| Décret n°2017-142/PR, CFE official reproduction of Journal officiel p.13. Entire decree, art. 1 replacing arts. 3 and 4 of decree 2014-119/PR. | https://cfetogo.tg/uploads/modeles/5ce99b7f8de22.pdf | 2026-11-01 |
| CFE, Démarches, personne morale. Entire one-page checklist, document requirements, fees, published average processing time and rejection grounds. | https://www.cfetogo.tg/documents/download-renseignements_mo | 2026-11-01 |
| CGI (loi n°2018-024) and LPF (loi n°2018-025), OTR consolidation 2025, archived official copy. Relevant articles specified above, including neighbouring conditions; actual read scopes in the source manifest. Official live download returned 404 after site migration. Current-year archived OTR PDF read locally. | https://web.archive.org/web/20260702000000id_/https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html | 2026-11-01 |
| Loi n°2025-002 du 31 décembre 2025, finances 2026. Art. 2 and fiscal provisions arts. 7-21, especially the replacement CGI/LPF text in art. 21; scanned PDF read using local OCR with material provisions checked against page images. | https://finances.gouv.tg/wp-content/uploads/2026/01/Loi-de-finances-de-lannee-exercice-2026.pdf | 2026-11-01 |

Not yet confirmed: Current national notarial/authentication exception and whether a specific partial-paid-capital CFE dossier is accepted; compulsory French-language wording; capital-deposit/bank-certificate procedure; beneficial-owner registration and all live electronic fields; regulated activity approvals and entire incorporation cost/timeline beyond the published CFE service. The old approximate 1-4 week, CFA 300,000-800,000 and 2% capital-duty statements are not applied.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `tg-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tg-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.