Are eligible under the Code, companies carrying out an agricultural, industrial, commercial, craft or service activity and companies with the status of holding companies, regional headquarters or operational center with the exception of:
- companies whose activities, for reasons of general interest, are prohibited by law;
- mines and hydrocarbons (with the exception of storage activities for hydrocarbons, gas for domestic, industrial or medical use);
- arms production and related military activities;
- distribution or trading activities (purchase and resale of products as they are) with the exception of services to ships, quayside or roadstead, which remain eligible for incentive measures.
Companies carrying out the following activities are also excluded from the Code: brokerage, storage of products other than plants, animals and fish and intended mainly for sale on Togolese territory, management of shopping centers, with the exception of real estate development of shopping centers.