The three main taxes and fees imposed on companies operating in the mining sector include corporate income tax, a levy on service providers (retenue sur prestation de services – RSPS) and dividends. The Tax Commissioner (“Commissariat des Impôts) is the main body responsible for collecting and managing taxes paid to the central government. Regional and municipal governments (“communes” and “prefectures”) are responsible for levying and collecting local taxes, but also receive a share of land, waste management and professional taxes as subnational transfers.   

​The current Mining Code does not contain clear provisions dealing with the publication of contracts. However, some mining contracts are published on the website of the Directorate of Mining and Geology.

Togo's current legal framework does not provide for a clear definition or public registry of the actual owners of companies bidding, operating or investing in extractive assets. Togo attempted to disclose beneficial ownership in its 2012 2013 EITI Reports. In both reports, about half of the companies disclosed their legal owners but no company has yet disclosed the beneficial owners. With the 2016 EITI Report, more companies disclosed their beneficial owners, including information on politically exposed persons. The report recommends the creation of a public beneficial ownership register.

Togo is a leading producer of phosphates (ranking 3rd in Africa in the 2000s) but also produces iron, limestone, gravel and sand. Ongoing development of manganese production is taking place around Nayega and the project is in Phase 11 (Bulk sampling).