Tax in Comoros

Who is the tax authority and where do filings live?

Comoros's Direction Generale des Impots (DGI) under the Ministry of Finance, Budget, and Banking Sector administers Comoros's tax system [SC1]. Substantive law: Code General des Impots (CGI), Investment Code, and successive Loi de Finances amendments. Comoros is an Arab League, AU, COMESA, IOC, and AfCFTA member.

What is the tax year and when are returns due?

Individual tax year is the calendar year. IGR withheld monthly. Corporate annual returns due 30 April for prior fiscal year [SC1]. Indirect tax framework filings monthly.

Who is a Comorian tax resident?

Under CGI, an individual is tax resident if (a) habitual residence in Comoros, (b) physically present 183+ days, OR (c) Comoros-source professional activity [SC2]. Residents taxed on worldwide income.

What are the personal income tax rates?

Progressive IGR brackets: 0 percent up to KMF 150,000 annually; ascending rates 5/15/30 percent ascending [SC1]. Top 30 percent above KMF 5,000,000 annually. Personal allowance applies.

How does Comoros's corporate tax work?

IS 35 percent flat for resident companies [SC2]. 50 percent for telecoms sector. Reduced rates for new investments under Investment Code. Withholding on dividends to non-residents 20 percent. Pillar Two not transposed. Tax losses 3 years.

What about indirect tax?

No general VAT — Comoros operates consumption tax framework on specified categories [SC3].

How are cryptoassets taxed?

Banque Centrale des Comores advisory: cryptoassets restricted [SC2]. Where declared, gains under existing income-tax categories.

What is the treaty network and what are the audit triggers?

Comoros has approximately 1 active double tax treaty (with UAE) [SC4]. MLI not yet ratified. COMESA framework. Standard SOL 4 years; extended for fraud.

What are the common penalties and pitfalls for foreigners?

Penalty framework: late filings, failure to file, incorrect declarations [SC5]. Common pitfalls: (1) post-2018 constitutional-reform fiscal-context affecting tax administration; (2) telecoms elevated 50 percent CIT vs general 35 percent; (3) clove and ylang-ylang export concentration creates customs and excise complexity; (4) Pillar Two not transposed; (5) extremely limited treaty network (1 DTC); (6) MLI not yet ratified; (7) francophone tradition + Arab tradition (Arabic + French + Comorian official languages); (8) no general VAT (consumption-tax framework only); (9) AfCFTA member; (10) parallel COMESA/IOC/Arab League framework membership; (11) KMF-denominated tax base with EUR-pegged Comorian franc (75:1).