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Lomé, Togo


Validation status
Meaningful progress
19 October 2010
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Overview and role of the EITI

Togo’s extractive sector is primarily focused on mining and quarrying, with no ongoing extraction of proven oil reserves due to decreased investment in the hydrocarbon sector. Togo’s mining sector is primarily centred around the production of phosphate, led by the state-owned enterprise Société Nouvelle des Phosphates du Togo (SNPT). Togo also produces gold, bauxite, marble, chromite, limestone, clinker, zinc, iron ore and manganese. ITIE Togo also includes groundwater extraction, transition minerals and rare earths in the scope of its EITI reporting.

Togo joined the EITI to support its objectives of attracting foreign direct investment and increasing transparency in the production and export of phosphates and marketing of minerals. With the gradual increase in phosphate production, the EITI is contributing to reforms and debates around contract transparency as well as social and environmental issues.

Economic contribution of the extractive industries

to government revenues
to exports
to GDP
to employment
  • Step 1
  • Step 2
  • Step 3

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Innovations and policy reforms

  • In 2020, ITIE Togo EITI conducted a study on mining titles following the PDGM project supported by the World Bank and the launch of the online mining cadastre.
  • The multi-stakeholder group collected information from municipalities on revenues that had been reallocated to them from extractive company tax payments for the first time in the 2021 EITI reporting. The following taxes were concerned: quarry royalty, compulsory contribution from the SNPT and direct payments to municipalities and local precincts. 

  • In 2022, Togo adopted a legal framework mandating beneficial ownership disclosures through by-law (arrêté) n°25 /MEF/SG/OTR/CG “specifying the procedures for identifying, declaring and retaining information on beneficial owners.” The by-law provides for a central beneficial ownership register kept by the financial administration.

We must work together to ensure that the EITI becomes a model of good management not only in the extractive sector but also in the management of state finances.

Mawunyo Mila Aziablé Minister Delegate to the President and the Chair of EITI Togo

Extractive sector data

Production and exports

Portland cement

Revenue collection

Level of detail 2

Revenue distribution

Standardised revenue types

Top paying companies


Extractive sector management

Licenses and contracts

Mining licenses can be requested through an application filed with the Ministry of Mines and Energy (MME). The Ministry issues licenses on a first come first served basis in accordance with the Mining Code.  

  • Exploration and artisanal permit applications need to be filed with the Director General of Mines and Geology (DGMG).  

  • Research permit, building materials permit and small-scale and large-scale permit applications need to be filed with the Minister of Mines.  

Applicants are set to receive responses within 30 days of the submission of their submission. The details of the documents to be submitted as part of the application are set out in the list of documents required in the Ministry of Mines and Energy files (Annex 8 2021 EITI Report). The procedure for awarding licences and contracts is published on the Service Public de l'administration Togolaise website.

In December 2019, the Ministry of Mines and Energy (MME) launched a Mining Cadastre. The portal aims to collect and process the different types of permit applications for mineral resources. In accordance with Law No. 2014–009 (Article 9), extractive contracts and the procedure for awarding them are published on the DGMG website. Some contracts are available on

Beneficial ownership

The government adopted the definition of a beneficial owner in accordance with the EU’s Fourth Money Laundering Directive in 2018. Togo’s EITI multi-stakeholder group defines a beneficial owner as any individual holding an interest of 25% or more in a company. 

The Personal Property Credit Register (RCCM) and the Business Formalities Centre (CFE) website provide basic information on legal persons accessible to the public. Despite a beneficial ownership information collection form, the RCCM has no mechanism for collecting comprehensive beneficial ownership information as of 2022.  

In 2022, Togo adopted a legal framework mandating beneficial ownership disclosures through by-law (arrêté) n°25 /MEF/SG/OTR/CG “specifying the procedures for identifying, declaring and retaining information on beneficial owners.” The by-law provides for a central beneficial ownership register kept by the financial administration. Article 26, however, stipulates that “public authorities and administrations have access to the information held in central beneficial ownership register.” A recent anti-corruption report for EITI Togo commissioned by the Togo multi-stakeholder group and the International Secretariat notes that a BO database is in development to make the beneficial ownership registry operational and that it will be kept by the RCCM.  

Revenue distribution

The 2018 General Tax Code (amended by law n° 2020-019 of 22 December 2020 and law n°2022-022 of 27 December 2022) provides for the reallocation of certain taxes to regions and communities. Taxes perceived by the Togolese Revenue Office (OTR), the state and other structures are redistributed according to rates set out in decree n° 2021-039/PR.

Taxes such as the single business tax, patent rights and property taxes are divided between municipalities, the state budget and the Togolese Revenue Office (OTR), in accordance with rates set out in the General Tax Code. Subnational payments to municipalities are levied at the discretion of the local authorities. The 2021 Togo EITI Report has collected information from municipalities on revenues collected from extractive companies for the following taxes: quarry royalty, compulsory contribution from the SNPT and direct payments to municipalities and local precincts.

EITI implementation


ITIE Togo is administered by the Togo Multi-Stakeholder Group (MSG), also known as the Comité de pilotage, as well as the Conseil national de supervision. The MSG, chaired by the Minister of Energy and Mines, Mila Aziablé, monitors Togo’s EITI implementation in accordance with the guidelines defined by the Conseil national de supervision. It also ensures that the strategic and political decisions of the Conseil national de supervision are respected and implemented. It is composed of representatives from government, industry and civil society.  


Togo was found to have made meaningful progress with considerable improvements in implementing the 2016 EITI Standard in September 2020, following its second Validation. Togo has fully addressed five of the seven corrective actions identified in its previous Validation. Togo’s third Validation started in January 2024 against the 2019 EITI Standard.


Latest Validation: 10 September 2020

Assessment of EITI requirements

  • Not met
  • Partly met
  • Mostly met
  • Fully met
  • Exceeded
Scorecard by requirement View more Assessment View more

Overall Progress

MSG oversight

1.1Government engagement

Government stakeholders appear fully, actively and effectively engaged in all aspects of EITI implementation, including scoping, reporting, dissemination and outreach.

1.2Company engagement

Mining and water companies are actively and effectively engaged in the EITI process as providers of information. In the absence of Chamber of Mines, the professional association of extractive industries in Togo (APIET) aims to fill this void. Despite challenges linked to land ownership, companies did not express any real barriers to operations in Togo.

1.3Civil society engagement

Civil society seems to be able to speak freely despite rare cases of repression, not directly linked to the EITI. Although civil society is fragmented across over 5,000 associations and NGOs, the efforts of MSG members to disseminate information to civil society through the print media are acknowledged.

1.4MSG governance

The Government and the MSG made significant efforts to ensure a renewal of MSG members in practice. There was a renewal of all members of the civil society and industry constituencies, and consultations show that the nomination and election processes were carried out in an open, fair, transparent and inclusive way. There have also been efforts made by the civil society and government constituencies to clarify and document nominations and renewal procedures. The official decree approving the new MSG members was published after the start of Validation. However, constituency terms of reference for the industry constituency are yet to be published.

1.5Work plan

The MSG approved an update to the triannual work plan, which includes activities geared towards the scope of EITI Reporting. The work plan is publicly available and reflects some national objectives although these are mostly geared towards EITI Reporting. There is evidence that the MSG canvassed broadly in the preparation of the work plan. Togo should ensure that national priorities are clearly identified and linked to clear objectives of EITI Implementation beyond reporting. The MSG should also ensure that ongoing activities towards reforms in key areas such as contract transparency and systematic disclosures are included in the work plan. The MSG is encouraged to include plans to address legal and regulatory obstacles to implementation, as well as capacity-building activities to ensure effective oversight of the EITI process.

Licenses and contracts

2.2License allocations

The EITI 2014 Report indicates the process for awarding or transferring the license(s), and gives information on the award of licenses. Information on transfers were included in the stakeholder consultations. There was no evidence of competitive bidding in 2014.

2.3License register

The 2014 EITI Report includes the names of licence holders and date of award and expiry for all the licenses. Further information on the dates of application and coordinates for all licenses is on the Ministry of Mines' website.

2.4Policy on contract disclosure

The MSG has documented the government’s policy on contract disclosure, which is in favour of the contract publication. Mining contracts are published on several online sites. The EITI Report lists information on contracts entered into for the year under review but does not clearly list which contracts and licenses have been published in full. The MSG is encouraged to include in its work plan detailed activities towards comprehensive contract disclosures, and assess the comprehensiveness and exhaustivity of contract disclosures

2.1Legal framework

The 2014 EITI Report includes a summary description of the fiscal regime, including gaps in the legislation. The report covers the level of fiscal devolution, an overview of the relevant laws and regulations, and information on the roles and responsibilities of the relevant government agencies. The report also includes information about reforms underway.

2.5Beneficial ownership

Not assessed

The MSG has agreed and applied its definition of BO for EITI reporting and made attempts to disclose the beneficial owners of material companies reporting in EITI Reports. The latest EITI Report lists physical persons as beneficial owners for five companies. However, the EITI Report has not clarified the government’s beneficial ownership policy. The list of legal owners is not comprehensive in the 2014 EITI Report. The MSG established a BO working group to steer preparations of Togo’s three-year roadmap by 1 January 2017.

2.6State participation

The 2017 EITI Report provides relevant information on the prevailing rules and practices regarding the financial relationship between the government and SOEs and discloses dividend payments from the government’s 10% free carry. The report clarifies the rules for retained earnings, reinvestment and third-party financing for the SOEs in the country. The SOE SNPT also published its audited financial statements and statutes, which provide an explanation of the statutory rules and practices governing transfers of funds between the SOEs and the state.

Monitoring production

3.1Exploration data

The EITI Report gives an overview of the extractive sector, including on exploration activities.

3.2Production data

Togo has no official comprehensive statistics on production. To address this gap, the MSG requested that participating companies and government agencies provide production data, which is reconciled in the EITI Report. While there are some gaps and concerns about data quality, the issues are addressed transparently in the report.

3.3Export data

Togo has no official comprehensive statistics on exports. To address this gap, the MSG requested that participating companies and government agencies provide export data, which is reconciled in the EITI Report. While there are some gaps and concerns about data quality, the issues are addressed transparently in the report.

Revenue collection

4.3Barter agreements

The 2017 EITI Report includes a detailed description of three barter-type agreements between the government and a public works company (SNCTPC), involving the development of public infrastructure (roads) in exchange for tax rebates and quarrying rights.

4.6Direct subnational payments

The 2014 EITI Report discloses payments by companies and receipts by local government units. Where possible, these flows are also reconciled. This process could be better detailed in EITI Reports.


In accordance with Requirement 4.7 of the 2016 EITI Standard, the 2014 EITI Report notes that data was reported by company, by revenue streams and by reporting public entities.

4.9Data quality

The IA and the MSG agreed ToRs to produce the EITI Report consistent with the standard ToRs and agreed upon procedures issued by the EITI Board, and applied this ToRs and procedures in practice. The report provides a clear statement from the Independent Administrator on the reliability of the (financial) data presented, including a summary of the work performed by the Independent Administrator and the limitations of the assessment provided.


The MSG has considered and agreed an approach to materiality and ensured that all material revenue streams are included in the scope of the 2014 EITI Report. The report includes a reconciliation of 97% of government revenues and company payments. The government has also disclosed total revenues received from each company.

4.2In-kind revenues

Not applicable

The EITI Report and stakeholder views have confirmed the absence of in-kind revenues as per requirement 4.2. of the EITI Standard.

4.4Transportation revenues

Not applicable

The report includes a description of the transport agreements including transportation of minerals by rail. The report states that payment of transport-specific taxes amounted to zero in fiscal 2014.

4.5SOE transactions

The 2017 EITI Report confirms the lack of material transactions between companies and SNPT and the non-existence of ad hoc transaction between the government and SNPT.

4.8Data timeliness

Data covering financial year 2014 was published by the end of 2016, in accordance with the EITI’s timeliness requirements.

Revenue allocation

5.1Distribution of revenues

The 2014 EITI Report notes that in Togo all mining taxes are collected by the financial authorities and allocated to the state budget, except for royalties, registration fees and specific fixed duties paid to the DGMG. The MGS did not discuss possible mechanisms that could be put in place to establish the traceability of extractive sector revenues.

5.2Subnational transfers

The 2017 EITI Report discloses the revenue sharing formula, as well as the revenues transferred by the Tax Department (“Commissariat des Impôts”) to the Treasury (DGTCP). Additionally, as the “ristournes” are not extractive-specific, the IA calculated the extractive-specific share of extractive companies in the subnational transfers. Transfers from the Treasury (DGTCP) to local governments could only be partially reconciled, as only four of the 15 local governments submitted reporting templates. Reforms are currently ongoing to strengthen the organisation of the municipalities and will potentially allow for a more detailed reconciliation in the future exercise.

5.3Revenue management and expenditures

Not assessed

It is encouraging that the MSG has made some attempt to including information on the budget-making process and audit processes the EITI Report.

Socio-economic contribution

6.1Mandatory social expenditures

The 2014 EITI Report discloses the nature and value of discretionary social expenditures, including identifying the beneficiaries.

6.2Quasi-fiscal expenditures

Not applicable

Stakeholder consultations have confirmed that quasi-fiscal expenditures do not occur in the extractive sector in Togo.

6.3Economic contribution

The 2014 EITI Report discloses details about the contribution of the extractive sector to the economy in terms of GDP, total government revenue, exports and producing regions. Togo has no official comprehensive statistics on employment in the sector. To address this gap, the MSG requested that participating companies and government agencies provide employment data. While there are some gaps and concerns about data quality, the issues are addressed transparently in the report.

Outcomes and impact

7.2Data accessibility

Not assessed

EITI-Togo has published data in machine-readable format and summaries of EITI Reports in accessible infographic format.

7.4Outcomes and impact of implementation

The Steering Committee used annual progress reports and Validation self-assessments to document the impact of the EITI. These assessments could be done in a more systematic manner.

7.1Public debate

The EITI Reports are comprehensible, actively promoted through varied channels, publicly accessible and have tangibly contributed to public debate on the extractive industries.

7.3Follow up on recommendations

The MSG and the government have taken steps to act upon EITI recommendations which have positively impacted mining revenue governance in Togo.

Key documents