Photo: Jakub Zerdzicki, Pexels
22 July 2026
7 min
· Rédaction Imonga
In Togo, the listed price of a house or plot is not the final amount of the transaction. The buyer must budget for the notary's fees, duties collected by the Togolese Revenue Office (OTR) and, where applicable, an agency commission. Depending on the land status, these items can add several hundred thousand CFA francs to the purchase price. Their scale depends on the property title status, the value and the negotiation. Here are the verified items to include in your budget before signing.
A titled property sale must go through a notary
Article 26 of Law No. 2001-009 of 16 November 2001 on the status of notaries in Togo makes the authentic deed mandatory for private sales of registered immovable property. The notary checks the descriptive statement of the land title, the seller's identity and the absence of a mortgage before drafting the contract. If a mortgage exists, a release must be obtained. The notary also checks the mandate if the seller is not the registered owner. Consult a notary or a lawyer as early as the promise to sell to secure these checks.
Notary fees and charges
The notary's remuneration breaks down into three items. Fixed and proportional fees are calculated according to rates set by decree. The government adopted a new decree on 16 December 2024 to update this pricing and harmonise it nationally, according to Togo First, consulted on 1 October 2026. Fees for ancillary services not covered by the rate, such as an appraisal or mediation, are freely set and must be the subject of a written estimate. Disbursements correspond to sums advanced by the notary to obtain administrative documents. Amounts paid to the notary are also subject to value added tax at the rate of 18 %. Exact amounts vary with the property value and the complexity of the file. Ask the notary's office for a detailed estimate before starting the procedure, or consult a notary for an estimate.
OTR registration and transfer duties
The OTR collects duties whose amount depends on the nature of the operation. The service standards of the land registry and registration department, published by the OTR and consulted on 1 October 2026, set the following amounts:
| Case | Duties payable | Applicable text |
|---|---|---|
| Total transfer (already titled property) | Flat fee of 35,000 FCFA | OTR standards / Tax Code |
| Creation by subdivision | 4 % of market value (3 % registration, 1 % land registry) | Art. 1480 and 1481 of the Tax Code |
| Creation by first registration | 5 % of market value | Art. 598 of the Tax Code |
For a total transfer, which covers the standard purchase of an already titled property, the Directorate of Cadastre, Land Registry and Registration (DCCFE) confirms the switch from a previous proportional rate to this flat fee of 35,000 FCFA, according to its communiqué, consulted on 1 October 2026. The administration itself sets the market value used as the basis for proportional duties in other cases. If you are unsure which regime applies to your file, contact a notary or a lawyer.
The seller's capital gains tax
The seller may owe a capital gains tax on the disposal. According to circular No. 007/2019/OTR/CI on the collection of tax on capital gains from the onerous transfer of immovable property, cited by notary Komi Tsakadi on his website, consulted on 1 October 2026, the rate is 7 %. This tax is levied on the difference between the previous purchase price and the sale price. It is borne by the transferor. An allowance exists for properties held for more than five years. The buyer is not liable for this tax unless he agrees to assume it in the price. Check with a notary or a lawyer whether this tax applies to your transaction.
Agency commission, a cost to negotiate
No Togolese text sets a mandatory scale for property intermediary commission. The amount is freely negotiated between the principal and the agency, then recorded in a sale or search mandate. In the absence of a written mandate, a claim for commission can be challenged. Have the mandate drafted by a notary or a lawyer to specify the amount, payment terms and the scope of the mission. Also state in the sale contract who will bear this commission.
Who pays what in the end
In practice, the buyer bears the notary's fees, OTR registration and transfer duties, as well as disbursements advanced by the notary for administrative documents. The seller assumes the capital gains tax when due. The agency commission is paid by the principal, often the seller, unless otherwise agreed. Any different allocation must be written into the sale contract. A notary can help you draft this clause. Do not leave any item outstanding when signing the authentic deed.
On Imonga
Sale listings on Imonga show the seller's asking price, but not the transfer costs. For an already titled plot or house in Lomé, budget at least the OTR flat fee of 35,000 FCFA according to the DCCFE communiqué and the notary's fees. Buyers from the diaspora should include these items in their budget before sending funds. Browse houses for sale in Lomé or land for sale in Lomé to compare prices. The guide Buying land: land title precautions details the checks to make before signing.
Frequently asked questions
Can you buy property in Togo without a notary?
No. Article 26 of Law No. 2001-009 of 16 November 2001 makes the authentic deed before a notary mandatory for private sales of registered immovable property. A notary or a lawyer will guide you through this formality.
How much does a land title transfer cost in Togo?
For a total transfer of an already registered property, the OTR collects a flat duty of 35,000 FCFA, according to the DCCFE service standards consulted on 1 October 2026. This amount replaces the previous proportional rate.
Does the seller have to pay tax on the sale?
The seller may owe capital gains tax at the rate of 7 %, provided for by circular No. 007/2019/OTR/CI, according to notary Komi Tsakadi. It applies to the gain realised. A notary or a lawyer can calculate whether it is due.
What is the deadline for paying total transfer duties?
The OTR service standards indicate a deadline for paying the flat duty for a total transfer. The time to issue the new title deed depends on the rest of the file.
Is agency commission regulated in Togo?
No. There is no legal maximum rate. The amount is negotiated and must be set out in a written mandate. Have this mandate checked by a notary or a lawyer.
Are notary fees identical in every office?
Yes for tariffed deeds. Fees are calculated according to a scale set by decree and are the same for all notaries, according to notary Komi Tsakadi's website consulted on 1 October 2026. Only free fees for ancillary services may vary.
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From reading to searching
The advice above is worth most when applied to a specific property. 122 listings are online, viewable without an account.