The 32-year-old has a chequered history with the national team and a stormy relationship with coach Tom Saintfiet.
He last played for his country in June 2015 and has not been picked since failing to turn up for an African Nations Cup qualifier against Djibouti in September.
"I thank you for having me selected for the matches against Tunisia," Adebayor wrote on Facebook. "However, I don't think this is the opportune moment.
"I just signed for a new team in London and I'm doing everything I can to be at 100 percent physically and mentally. I'm practicing very hard with Crystal Palace... (and) I do not wish to interrupt this training.
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"I have to decline your offer to be part of the team for these games. I wish you a great success for these matches and I will follow as your biggest fan."
Togo lead Group A ahead of Liberia, Tunisia and Djibouti with two wins from as many qualifiers. The next play Tunisia on March 25 with the group winners gaining automatic entry to the 2017 finals in Gabon.
(Reporting by Simon Jennings in Bengaluru; Editing by John O'Brien)
