Jurisdiction overviewTax in Comoros
Last reviewed: · by TaxProsRated editorial
Key points
Comoros's Direction Générale des Impôts (DGI) administers the tax system. Personal income tax (Impôt Général sur le Revenu) runs in progressive brackets 0%–30%. Corporate tax (Impôt sur les Sociétés) is 35% flat, rising to 50% for telecoms. No general VAT — a consumption-tax framework covers specified categories. The Comorian Franc (KMF) is pegged to the euro at exactly 491.96775 KMF per EUR since 1999, with France guaranteeing convertibility via the Banque de France. Comoros has one known bilateral DTA (with UAE). A significant diaspora of ~300,000+ in France means remittances are the top foreign-exchange earner. Comoros is an AU, Arab League, COMESA, IOC, OHADA, and AfCFTA member.
Who is the tax authority?
Comoros's Direction Générale des Impôts (DGI) runs the national tax system. The DGI sits under the Ministry of Finance, Budget, and Banking Sector.
The legal foundation rests on the Code Général des Impôts (CGI) and successive Loi de Finances amendments. The Investment Code governs reduced-rate incentives for new projects. Arabic, French, and Comorian are official languages; tax filings use French as the primary administrative language.
Comoros belongs to several international organisations that shape its commercial and fiscal environment: the African Union (AU), the Arab League, the Common Market for Eastern and Southern Africa (COMESA), the Indian Ocean Commission (IOC), the Organisation for the Harmonisation of Business Law in Africa (OHADA), and the African Continental Free Trade Area (AfCFTA). OHADA membership is significant — it applies a harmonised commercial-law framework across 17 African states, affecting how companies are formed, governed, and taxed in Comoros.
What is the tax year and when are returns due?
Comoros uses the calendar year (1 January to 31 December). Monthly PAYE-style withholding (retenue à la source) applies for employed individuals.
Who counts as a Comorian tax resident?
A person is a Comorian tax resident under the CGI if any one of three rules applies:
- Habitual residence in Comoros (permanent home or centre of life)
- Physical presence of 183 days or more in the calendar year
- Comorian-source professional activity generating income
Residents pay tax on worldwide income. Non-residents pay tax only on Comorian-source income. The three tests apply independently.
Deep-dive: see expat tax residency in Comoros for the rules around moving in or out mid-year and the French-diaspora dimension.
What are the personal income tax rates?
Comoros taxes individuals under the Impôt Général sur le Revenu (IGR) with progressive brackets:
| Yearly income (KMF) | Tax rate |
|---|---|
| Up to 150,000 | 0% (tax-free band) |
| 150,001 – 500,000 | 5% |
| 500,001 – 1,500,000 | 10% |
| 1,500,001 – 3,000,000 | 15% |
| 3,000,001 – 5,000,000 | 20% |
| 5,000,001 – 8,000,000 | 25% |
| Over 8,000,000 | 30% |
Deep-dive: see self-employed tax in Comoros for how the IGR brackets stack for freelancers and small-business owners.
How does corporate tax work?
Comoros's Impôt sur les Sociétés (IS) applies to resident companies at a flat rate. The rate depends on sector.
Applies to most resident companies. One of the higher standard CIT rates in Sub-Saharan Africa. Retail, hospitality, agriculture, and financial services (non-telecom) all sit at 35%.
Telecommunications companies pay a surcharge that lifts the effective CIT to 50%. This is one of the highest sectoral CIT rates in the Indian Ocean region. Plan for it if operating a mobile or internet business.
New investment projects registered under the Investment Code may qualify for a 5-to-10-year tax holiday at reduced IS rates. Eligibility conditions are set per project. Withholding on dividends paid to non-residents is 20%. Pillar Two global minimum tax is not transposed. Tax losses carry forward for 3 years.
Deep-dive: see small-business tax in Comoros for sole-trader vs incorporated comparison.
What about indirect tax?
Comoros has not implemented a general VAT. The indirect-tax framework relies on a consumption-tax regime covering specified categories of goods and services.
| Tax | Coverage |
|---|---|
| General VAT | Not applicable — no general VAT in Comoros |
| Consumption tax | Specific categories of goods and services (Taxe sur la Consommation) |
| Customs duties | Applicable on imports; rates vary by HS code |
| Clove and ylang-ylang excise | Specific export taxes on the two dominant agricultural commodities |
The absence of a general VAT is distinctive in the Indian Ocean Island States cohort — Mauritius (15%), Seychelles (15%), and Madagascar (20%) all operate full VAT systems. This makes Comoros's indirect-tax environment simpler for small domestic businesses but limits input-tax-credit mechanisms for exporters and larger operators.
Deep-dive: see indirect tax in Comoros for consumption-tax coverage and customs mechanics.
What is the KMF currency framework?
The Comorian Franc (KMF) is pegged to the euro at a fixed rate of exactly 491.96775 KMF = 1 EUR. This peg has been in place since 1999, when the KMF's previous French Franc peg automatically converted to the euro.
KMF pegged to EUR at 491.96775 — France guarantees convertibility
The peg is maintained via a monetary cooperation agreement with France and the Banque de France. France guarantees convertibility. The arrangement is structurally similar to the CFA franc zone, but Comoros has its own distinct currency — it is NOT part of the CFA franc zone. The Banque Centrale des Comores administers the KMF domestically. For tax purposes, KMF-denominated obligations are stable against the euro, which simplifies EUR-denominated transactions for French-diaspora remittances and European business partners.
What is the treaty network?
Comoros has approximately one confirmed bilateral double-tax agreement — with the UAE. The treaty network is among the thinnest in the Indian Ocean region. This means most cross-border income situations rely on unilateral-relief provisions or domestic credit rules, not a bilateral treaty.
Comoros has not ratified the OECD Multilateral Instrument (MLI). COMESA and IOC membership provides partial multilateral frameworks, but these do not replace bilateral income-tax treaties. The Arab League membership has not translated into a broader DTA network.
Deep-dive: see tax-treaty relief in Comoros for unilateral-relief rules applicable where no treaty exists.
Where does Comoros sit in the Indian Ocean Island States cohort?
Comoros anchors the smaller end of the Indian Ocean Island States cohort. The cohort includes Mauritius, Seychelles, Madagascar, and Mayotte (French DOM — not a sovereign state, but geographically and demographically linked to Comoros).
How are cryptoassets taxed?
Comoros does not have a dedicated crypto-asset tax law. The Banque Centrale des Comores has issued advisories treating cryptoassets as restricted instruments.
The BCC's restrictive advisory position means crypto holdings and transactions occupy a legal grey area. Where declared voluntarily, gains would fall under existing IGR income categories. No exchange or wallet provider holds a Comorian regulatory licence. Cross-border crypto flows may also intersect with AML/CFT reporting requirements under the FATF-framework measures Comoros is working to implement.
Deep-dive: see crypto taxation in Comoros for how the BCC framework applies in practice.
Common penalties and pitfalls
Foreign companies and diaspora individuals regularly trip on a handful of recurring issues when dealing with Comorian tax:
The roughly 300,000+ Comorian-origin residents in France have no bilateral treaty to fall back on. Rental income and assets in Comoros can create double-tax exposure. Only unilateral-relief rules apply.
Telecom operators pay 50% IS vs the 35% standard. That is a 43% rate premium over general companies. Any business with mobile, internet, or satellite-connectivity components should verify its sectoral classification before filing.
35% IS is above the African average and significantly higher than Indian Ocean peers (Mauritius 15%, Madagascar 20%). Investment-code holiday terms should be explored before committing to a resident-company structure.
Comoros dominates global ylang-ylang production and is a significant clove exporter. Export taxation, pricing, and quota rules for these commodities add complexity for agricultural businesses and traders.
Comoros is not an OECD Inclusive Framework member. Multinationals in scope for the global 15% minimum tax are exposed to top-up taxes in their home jurisdictions — the Comorian entity itself pays no Pillar Two levy.
Comoros has never recognised French sovereignty over Mayotte (the 4th Comorian island geographically). The political-legal dispute creates complications for anyone with assets, activities, or family ties that straddle both sides. French law governs Mayotte-side matters; Comorian law governs Comoros-side matters — they do not harmonise.
Comoros is an OHADA member. Corporate formation, governance, and insolvency all run under OHADA's Acte Uniforme frameworks — not purely Comorian domestic law. Getting advice from a practitioner familiar with both OHADA and Comorian CGI is critical for company formation.
Comoros is a member of both the African Union and the Arab League. This dual membership affects trade-preference eligibility, preferential tariff access, and some intergovernmental financing sources. It adds a layer of multi-framework complexity not present in most Indian Ocean peers.
When should you talk to a Comorian tax pro?
Some situations are simple enough to handle through standard DGI forms. Others get complicated quickly:
- You have Comorian-source income while resident in France (no bilateral DTA — unilateral relief only)
- Your company is classified or could be classified in the telecoms sector (50% IS vs 35%)
- You are structuring a new investment under the Investment Code (tax-holiday eligibility)
- You have clove, ylang-ylang, or other agricultural export operations
- You hold property or business assets across both Comoros and Mayotte
- You received a DGI notice of assessment or audit query
- You are forming a company under the OHADA Acte Uniforme framework
- You are unsure whether your activities create a Comorian tax-residency obligation
You can find vetted Comoros practitioners through the directory below.
This page is general information. It is not personal guidance for your specific situation. Tax rules change. Always check current figures on the DGI website or with a qualified Comorian practitioner before filing.
Frequently asked
Who is the Comorian tax authority?
Direction Générale des Impôts (DGI), under the Ministry of Finance, Budget, and Banking Sector. The DGI operates under the Code Général des Impôts and successive Loi de Finances amendments.
When is the Comorian annual return due?
Individual IGR returns are due 31 March for the prior calendar year. Corporate IS returns are due 30 April. Monthly retenue à la source applies for employees. Indirect-tax framework filings are monthly.
Who is a Comorian tax resident?
A person is tax resident if they have habitual residence in Comoros, are present 183+ days in the calendar year, or have Comorian-source professional activity. Residents are taxed on worldwide income. Non-residents are taxed only on Comorian-source income.
What are the Comorian personal income tax rates?
IGR runs in seven brackets: 0% up to KMF 150,000; then 5%, 10%, 15%, 20%, 25%, and 30% for income above KMF 8,000,000. Personal allowances apply. Monthly withholding applies for employees.
How does Comoros corporate tax work?
IS is 35% flat for most resident companies. Telecoms operators pay 50%. New investment projects may qualify for a 5–10 year reduced-rate holiday under the Investment Code. Non-resident dividend withholding is 20%. Tax losses carry forward for 3 years. Pillar Two is not transposed.
Does Comoros have a VAT?
No general VAT. Comoros uses a consumption-tax framework on specified categories. Customs duties apply on imports. Export levies apply to clove and ylang-ylang. This makes Comoros distinctive among Indian Ocean peers — Mauritius, Seychelles, and Madagascar all operate full VAT systems.
How does Comoros tax cryptoassets?
No dedicated crypto-asset law. The Banque Centrale des Comores has issued advisories treating cryptoassets as restricted instruments. Where declared, gains fall under existing IGR income categories. No regulated exchange or wallet licence exists in Comoros.
How many tax treaties does Comoros have?
Approximately one active bilateral DTA — with the UAE. No France-Comoros treaty exists, which is a structural gap for the approximately 300,000+ diaspora in France. MLI not yet ratified. COMESA, IOC, Arab League, and OHADA memberships provide partial multilateral frameworks but do not replace bilateral income-tax treaties.
What is the Comorian Franc exchange rate to the euro?
The KMF is pegged to the euro at exactly 491.96775 KMF per EUR since 1999 (auto-converted from the prior French Franc colonial peg). France guarantees convertibility via the Banque de France monetary cooperation agreement. The KMF is a separate currency — Comoros is not part of the CFA franc zone.
Major tax firms in Comoros
Verified directory of the largest accounting + tax practices operating in Comoros. Listings are entity-level reference cards — claim flow is open to firm representatives.
- National
BDO Comoros
- National
Mazars Comoros
Find a tax pro in Comoros
Browse credentialed pros serving Comoros — filter by specialty, language, and credential type.
Browse the Comoros directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- DGI (Comoros) · accessed
- Government of Comoros · accessed
- Government of Comoros · accessed
- Ministry of Finance (Comoros) · accessed
- Banque Centrale des Comores · accessed
- PwC Worldwide Tax Summaries · accessed
- Government of Comoros · accessed
- OHADA · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Comoros as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.