Tg Rental Withholding

---
name: tg-rental-withholding
description: "Prepare a Togo gross-rent withholding or owner-advance working paper for 2026 using the read LPF collection provisions. Use this Guide to identify the tenant category responsible for withholding, separate gross rent from the landlord's cash receipt, calculate the property-tax and income-tax credit components, select the owner-payment route when rent does not undergo withholding, and retain remittance evidence for later assessment. Two executable cases reconcile a monthly corporate tenant's payment and the different responsibilities for a business tenant versus an ordinary private tenant. This is a collection job, not a final rental-income or annual property-tax assessment. Current forms, credit-excess procedures, disputed noncompliance and later-law continuity remain explicit holds."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/tg-rental-withholding"
  jurisdiction: "TG"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Togo rental withholding and owner advances v0.1

> **General reference only.** This Guide 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 Togo.

## Who this applies to

Prepare the collection schedule for gross rents due to the owner from letting the owner's immovable property. LPF 100 identifies the tenants legally responsible for withholding: public authorities, international organisations, public/private legal persons and individuals conducting an artisanal, commercial or noncommercial activity. The landlord bears the withholding economically. The tenant and owner remain jointly responsible for its payment. Do not substitute the tenant's nationality or the landlord's net rental profit for those tests. [LPF 100](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)

LPF 101 gives the owner-advance route to recipients of property income that does not undergo the article 100 withholding. Distinguish an ordinary private tenant outside the listed withholding categories from a listed tenant who failed to perform its duty; the latter is a noncompliance case and is not silently cleared by changing the payer name. The complete resolution of that default remains held. [LPF 100–101](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)

This Guide supplements [annual property tax](tg-property-tax.md) and [individual income tax](tg-income-tax.md), which own their respective assessment bases and rates. It does not compute a final landlord liability, a property-sale tax or registration duty. The read 2026 finance law's article 21 amendment list does not list LPF 100–101; that bounded overlay check does not establish a complete later-law chain. [LF 2026 art.21](https://finances.gouv.tg/wp-content/uploads/2026/01/Loi-de-finances-de-lannee-exercice-2026.pdf)

## Rates, bands and thresholds

| Collection item and condition | Rule | Official source |
|---|---|---|
| Article100 withholding on gross rent | 8.75% of gross rent | [LPF 100](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) |
| Property-tax part of that collection | 3.75% of gross rent, credited only with evidence of payment and after assessment bulletins are established | [LPF 100](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) |
| Income-tax part of that collection | 5% of gross rent, subject to the same evidence and assessment conditions | [LPF 100](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) |
| Article101 owner advance where rental income does not undergo article 100 withholding | 8.75%, on declaration under article 100's framework | [LPF 101](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) |
| Collection/remittance or declared advance deadline | By the 15th of the month after the period for which rent is paid | [LPF 100–101](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) |

The two credit components sum to the single collection rate. They are not additional levies on top of the withholding and do not replace the final annual property-tax or income-tax calculation. [LPF 100](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)

## The base

1. Obtain the lease, owner identity, property reference, tenant's legal/activity status, gross rental amount and rental/payment period. Article100 uses gross rent due to the owner. Do not apply annual ownership deductions or the income-tax expense deduction before this collection calculation. [LPF 100](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)
2. If the tenant falls in an article 100 category, calculate the single withholding on gross rent. Record landlord cash received as gross rent less withholding and keep the tenant's separate remittance line. Never present the rent deduction alone as evidence that money reached the administration. [LPF 100](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)
3. If the rental income does not undergo that withholding, prepare the owner's declared advance under article 101. In an ordinary private-tenant case, distinguish the tenant's full rent payment from the owner's subsequent advance. Do not charge the same gross payment once under each route. A listed tenant's unpaid withholding or a disputed credit needs separate reconciliation, not an assumed clean switch. [LPF 100–101](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)
4. Split the supported paid collection into the property-tax and income-tax components for the later assessment file. Article100 permits deduction on justification of payment after the assessment bulletins are established. A rent ledger or withholding promise alone does not satisfy that evidence condition. Do not deduct the whole collection from either tax, net one tax against the other, grant an automatic refund or assert that the collection is the final tax. [LPF 100](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)
5. Keep unsupported lease charges, deposits, tax-inclusive clauses, noncash set-offs, multi-period advances and gross-up questions separate. The two read articles do not settle their treatment; obtain the controlling provision and facts before expanding the base. [LPF 100–101, bounded read scope](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)

## Deadlines and filing

For withholding, retain the period for which rent was paid, gross amount, deduction, tenant/owner identity and actual remittance evidence. The statutory deadline is the 15th of the following month. For the owner route, article 101 expressly requires payment on declaration by that same relative deadline. These are the read statutory requirements; a current declaration form identifier, boxes, portal sequence, acknowledgement and payment-reference format have not been established. Do not invent them from the generic tax portal. [LPF 100–101](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)

The examples assume a payment for an identified single monthly rental period. The wording does not, by itself, resolve every advance-rent, arrears or straddling-period case. Preserve both cash date and rental period instead of silently selecting a different month. [LPF 100–101](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)

## Penalties and interest

The owner and tenant's joint collection liability is expressly stated in article 100. Neither article 100 nor101 supplies a standalone numeric late-filing fine or interest calculation. Route general administration to [the overview](tg-tax-overview.md); the current sanction provision, its base and its interaction with a specific rent default must be checked before a penalty is computed. Non-remittance also prevents the article 100 payment-evidence condition from being assumed satisfied. [LPF 100–101](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

Do not treat the article 100 reference to international organisations as an exemption from the collection duty: they are named among the withholding tenants. Foreign residence, treaty privileges, special nonresident taxation, currency conversion and relief execution require their own applicable source and facts. This job supplies no treaty rate or universal foreign-landlord result. Use [cross-border tax](tg-cross-border.md) to route those questions, preserving the domestic collection calculation separately. [LPF 100, enumerated payer categories](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)

## Two worked examples that recompute

**Corporate tenant, one monthly rent.** Assume gross rent CFA 200,000 for May 2026, paid by an ordinary private legal-person tenant, and no special regime or disputed base. Withholding is CFA 17,500 and landlord cash is CFA 182,500. The collection file separates CFA 7,500 for property tax and CFA 10,000 for income tax. The remittance deadline is 15 June for this May-period payment. The credit allocations are usable only after the statutory payment-proof and assessment conditions are met; this does not establish either final tax. [LPF 100](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)

```oa-check
name: Corporate tenant gross rent and collection split
inputs:
  gross_rent: 200000
steps:
  withholding: gross_rent * 0.0875
  landlord_cash: gross_rent - withholding
  property_component: gross_rent * 0.0375
  income_component: gross_rent * 0.05
  component_total: property_component + income_component
expected:
  withholding: 17500
  landlord_cash: 182500
  property_component: 7500
  income_component: 10000
  component_total: 17500
```

**Who performs the collection?** Assume the same CFA 200,000 gross monthly rent. A natural-person tenant conducting a commercial activity falls within article 100: it withholds CFA 17,500, pays CFA 182,500 to the owner and remits the deduction. An ordinary private tenant outside the listed classes pays the owner CFA 200,000; the owner declares/pays the CFA 17,500 advance under article 101 and retains CFA 182,500 after that advance. The cash remaining matches, but the responsible filing/remittance party differs. Neither branch exempts the owner from final assessment. A listed tenant's failure to remit is excluded from this clean comparison. [LPF 100–101](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)

```oa-check
name: Business tenant versus ordinary private tenant
inputs:
  gross_rent: 200000
steps:
  business_tenant_withholding: gross_rent * 0.0875
  business_landlord_cash: gross_rent - business_tenant_withholding
  private_tenant_rent_paid: gross_rent
  owner_advance: gross_rent * 0.0875
  private_landlord_cash_after_advance: private_tenant_rent_paid - owner_advance
expected:
  business_tenant_withholding: 17500
  business_landlord_cash: 182500
  private_tenant_rent_paid: 200000
  owner_advance: 17500
  private_landlord_cash_after_advance: 182500
```

## Ask the client first

- Who owns the property, and what evidence links that owner to the lease and rental income?
- Is the tenant a public authority, international organisation, legal person, business individual or ordinary private individual?
- What gross rent is due, for which rental period, and when/how was it paid?
- What was actually withheld and remitted, and which receipt proves payment to the administration?
- Which assessment bulletins and existing credits are available for each separate tax?
- Do foreign residence, special privileges, advances, arrears, disputed charges or a later legal change affect this payment?

## Sources

| Source actually read | Provisions and limits | Read on |
|---|---|---|
| [OTR CGI/LPF 2025, dated archived official PDF](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) | LPF 100–101 in full, physical253–254/printed252–253, with preceding/following chapter boundaries. Original PDF and independently extracted text agree. Only the gross-rent collection, liability, deadline and conditional credit rules are used here | 2026-11-01 |
| [Signed loi 2025-002, finance law 2026](https://finances.gouv.tg/wp-content/uploads/2026/01/Loi-de-finances-de-lannee-exercice-2026.pdf) | Article21's full amendment list, physical14, checked for the collection provisions; article 2 commencement distinctions and final signature previously read for the property batch. This is not proof of every later instrument | 2026-11-01 |

Not yet confirmed: complete later-law chain; actual forms/boxes/portal/payment references/receipts; disputed withholding failures or double payments; offset excess and refund procedures; deposits, charges, advances, arrears, gross-up and noncash settlement; numeric sanction/interest computation; nonresident/treaty/privilege and currency rules. Annual property and income assessment remain in their own Guides. Independent source review of this conditional addition completed on 2026-11-01; no accountant attestation, authenticated filing or complete-country coverage is claimed.

## 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-rental-withholding` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tg-rental-withholding. If neither is available, confirm every figure against the official source pages cited above before relying on it.