Eligibility criteria

Eligibility for the Code shall be granted to companies involved in agricultural, industrial, commercial, craft or service activities as well as to holding companies, regional headquarters or operational centres, with the exception of:

  • companies whose activities, for reasons of general interest, are prohibited by law;
  • mines and oil and gas (with the exception of tank farm activities for domestic, industrial or medical use);
  • arms production and related military activities;
  • adistribution or trading activities (purchase and resale of goods in the same condition as received), with the exception of services to ships, whether at berth or in roadstead, which remain eligible for incentives.

Companies involved in the following activities are also excluded from the Code: brokerage, storage of goods other than plant, animal and fishery products which are mainly for sale in the Togolese territory, management of shopping centres, with the exception of real estate development of shopping centres, and, purchase of real estate.


In order to be eligible under the Code, the investment project shall comply with the above-mentioned requirement and meet the following criteria:

  • for a new company: the investment programme must be greater than or equal to fifty million (50,000,000) CFA francs;
  • for an existing company: expansion-related investment in material resources or equipment, must be greater than or equal to fifty million (50 000 000) CFA francs;
  • the company shall reserve as a matter of priority the majority of its permanent jobs for nationals.

Eligibility under the Code shall be subject to approval for both types of investment, i.e. setting up of a new company and expansion of an existing company.


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