Feeling overwhelmed by complex tax codes and the ever-watchful eye of the state? You’re not alone. Many entrepreneurs and digital nomads are searching for straightforward, low-burden business structures that maximize freedom and minimize fiscal drag. If you’re considering Togo as your next base in 2025, understanding the availability and conditions of the sole proprietorship—locally known as the Entreprise Individuelle (EI)—could be your first step toward smarter, leaner business operations.
What Is the Entreprise Individuelle (EI) in Togo?
The Entreprise Individuelle (EI) is Togo’s primary legal status for sole proprietors. This structure allows you to operate a business in your own name, without the need to create a separate legal entity. It’s the most accessible and widely used option for individual entrepreneurs in Togo, offering a streamlined path to business ownership with minimal bureaucratic friction.
Key Features of the EI Status
- Direct Ownership: The business is registered in your name, giving you full control and responsibility.
- Simple Registration: Registration is handled through the Centre de Formalités des Entreprises (CFE).
- Flexible Tax Regimes: Choose between the Régime du réel or Régime du forfait based on your turnover.
- Social Security: Contributions are mandatory, but the process is straightforward.
Taxation: How the EI Can Optimize Your Fiscal Burden in 2025
One of the most attractive aspects of the EI is its tax flexibility. Here’s how it works:
| Tax Regime | Eligibility Criteria (Annual Turnover) | Tax Calculation |
|---|---|---|
| Régime du forfait | ≤ 30 million FCFA (≈ $48,800) for services ≤ 60 million FCFA (≈ $97,600) for trading |
Fixed tax based on estimated turnover |
| Régime du réel | Above the above thresholds | Taxed on actual profits |
For small businesses, the Régime du forfait is particularly advantageous. If your annual turnover stays below 30 million FCFA (about $48,800) for services or 60 million FCFA (about $97,600) for trading, you benefit from a predictable, fixed tax—no complex accounting, no surprises.
Pro Tip: How to Register Your EI in Togo
- Gather your identification documents and proof of address.
- Visit the Centre de Formalités des Entreprises (CFE) website or office.
- Complete the registration form for an Entreprise Individuelle.
- Submit your application and pay the required fees.
- Once approved, you’ll receive your business registration certificate.
Pro Tip: Choosing the Right Tax Regime
- Estimate your expected annual turnover for 2025.
- If you’re under the threshold, opt for the Régime du forfait for simplicity and predictability.
- If you anticipate higher revenues, prepare for the Régime du réel and consider professional accounting support.
Case Example: Digital Nomad in Lomé
Imagine you’re a freelance web developer relocating to Lomé in 2025. You expect to earn 25 million FCFA (about $40,700) this year. By registering as an EI and choosing the Régime du forfait, your tax is calculated on a fixed basis, freeing you from the administrative burden of detailed profit-and-loss accounting. This lets you focus on your business—not paperwork.
Summary: Why the EI Is a Smart Move for 2025
- The Entreprise Individuelle is the simplest, most accessible business structure for solo entrepreneurs in Togo.
- Registration is fast and handled by the CFE.
- Taxation is flexible, with a fixed-rate option for small businesses and clear thresholds.
- Social security contributions are required but manageable.
For more details, consult these official resources: