Togo’s Ministry of Economy and Finance is pushing for a key reform that could significantly reduce gender inequality in the country’s tax system. In a recent analytical brief, the Directorate General of Budget and Finance recommended that female civil servants should also be allowed to declare their husbands as dependents for Personal Income Tax, known locally as the Impôt sur le Revenu des Personnes Physiques (IRPP). This right currently applies only to men.
The recommendation comes at a time when the country continues to revise its legal and administrative frameworks to align with national commitments on gender equality. The ministry explains that the existing rule contradicts several laws that guarantee equal treatment of men and women within public service. Because of this contradiction, many women face financial disadvantages that their male colleagues do not experience.
Under current IRPP rules, only a married man can list his wife as a dependent. This declaration reduces his taxable income and provides considerable financial relief. However, a married woman who earns more than her husband—sometimes even as the primary provider—cannot make the same declaration. As a result, she pays more tax than a man in a comparable situation. The ministry argues that this outcome reinforces outdated gender roles and does not reflect modern family structures.
Furthermore, the analytical brief highlights the economic effects of the unequal rule. Women now constitute a significant share of Togo’s formal workforce, and many support their households financially. By limiting tax relief to men, the current system reduces the disposable income of professional women and increases financial pressure on families that rely on female earnings. The ministry believes that revising the rule could directly improve household welfare.
The brief also compares Togo’s tax provisions with reforms in neighboring countries. Several nations in West Africa have already adopted more flexible systems that allow either spouse to declare the other as a dependent, depending on who earns the higher income. According to the ministry, adopting such a model would modernize Togo’s tax laws and better reflect regional best practices.
In addition, the ministry stresses that the proposed reform aligns with Togo’s broader development goals. The country has introduced multiple policies in recent years to strengthen women’s participation in the economy. Allowing female civil servants to declare dependents could remove yet another barrier that discourages women from taking on leadership roles or becoming primary earners.
While the brief does not predict the timeline for legislative changes, it encourages policymakers to integrate this recommendation into ongoing tax reforms. The ministry notes that the adjustment is relatively straightforward and would not reduce overall government revenue. Instead, it would redistribute tax benefits more fairly among households.
As the conversation continues, gender-rights advocates have welcomed the analysis. They argue that financial equality is a critical part of broader social equality. They also believe that reforms like this one could encourage more women to enter the civil service and contribute to national development.
With these recommendations now public, policymakers face growing pressure to update the tax code. If implemented, the reform would mark a significant step toward a more equitable system for all Togolese workers.
