← All Guides / Comoros

Comoros Tax & Investment Guides

16 guides covering Comorian taxation, progressive personal income tax 0-30%, corporate income tax 50% (15% for new businesses), VAT 10%, CNSS social security contributions, property transfer fees, and cross-border rules for residents and non-residents.

Jump to: Personal Tax & Residency (4)VAT & Indirect Tax (1)Business & Corporate Tax (2)Investment & Savings (4)Property & Wealth Tax (4)Employment & Social Charges (1) Tools

Personal Tax & Residency

Progressive PIT 0-30%, 183-day residency, tax filing, and cross-border rules

Comoros Cross-Border Tax Guide: WHT, DTTs, Transfer Pricing 2026

Comoros cross-border taxation — withholding tax on dividends 10%, interest 10%, royalties 10%, double taxation treaties with France and select francophone countries, transfer pricing rules, and compliance for 2026.

Comoros Personal Tax Guide: Progressive PIT 0-30% 2026

Comoros personal income tax — progressive 0-30% rates, KMF 200K/month threshold, social security deductions, and tax credits for 2026.

Comoros Tax Filing Guide: DGI Portal, Deadlines 2026

Comoros tax filing — DGI e-tax portal, individual filing deadline May 31, corporate filing May 31, VAT monthly/quarterly, penalties, and compliance for 2026.

Comoros Tax Residency Guide: 183-Day Rule, DTTs 2026

Comoros tax residency — 183-day physical presence test, residency criteria for individuals and companies, double taxation treaties with France and select francophone countries, and implications for 2026.

VAT & Indirect Tax

VAT 10% standard (TVA), 0% basic necessities and exports

Comoros VAT Guide: 10% Standard Rate (TVA 10%) 2026

Comoros Value Added Tax — 10% standard rate (TVA), registration thresholds, exemptions for basic goods, and compliance for 2026.

Business & Corporate Tax

CIT 50% standard (highest in Africa), 15% new businesses, 35% mining

Comoros Corporate Tax Guide: CIT 50%, New Business 15%, Mining 35% 2026

Comoros Corporate Income Tax — 50% standard rate (highest in Africa), 15% for new businesses (first 5 years), 35% for mining/petroleum, and compliance for 2026.

Comoros IT Sector Tax Guide: Digital Economy, ICT Incentives 2026

Comoros IT sector — digital economy taxation, ICT sector incentives, simplified tax regimes for small tech businesses, and telecommunications regulation for 2026.

Investment & Savings

No separate CGT, investment income, crypto, pensions

Comoros Capital Gains Tax Guide: No Separate CGT, Gains as Ordinary Income 2026

Comoros capital gains tax — no separate CGT, some gains taxed as ordinary income, real estate gains, business asset disposal, and exemptions for 2026.

Comoros Crypto Tax Guide: Ordinary Income, CIT 2026

Comoros cryptocurrency taxation — crypto gains treated as ordinary income (0-30% PIT) or CIT (15-50%), mining, staking, and DeFi rules for 2026.

Comoros Investment Income Guide: Dividends 10%, Interest 10%, Royalties 10% 2026

Comoros investment income taxation — dividends 10% WHT (non-residents), interest 10% WHT (non-residents), royalties 10% WHT, exemptions for residents, and treaty relief for 2026.

Comoros Pension Guide: CNSS Pension, Retirement Age 60, Social Benefits 2026

Comoros pension system — CNSS state pension (pay-as-you-go), retirement age 60, contribution requirements, and pension taxation for 2026.

Property & Wealth Tax

Transfer tax ~5%, minimal annual property tax, no wealth tax, rental income

Comoros Inheritance & Gift Tax Guide: No Inheritance Tax, No Gift Tax 2026

Comoros inheritance and gift tax — no inheritance tax, no gift tax, no estate tax. Tax-free transfers to heirs and beneficiaries. Comparison with regional countries for 2026.

Comoros Property Tax Guide: Transfer Tax ~5%, Minimal Annual Tax 2026

Comoros property tax — transfer tax approximately 5%, annual property tax minimal (~0.2% of rental value), registration fees, and rates for 2026.

Comoros Rental Income Guide: PIT Rates, Deductions 2026

Comoros rental income taxation — taxed at progressive PIT rates 0-30%, allowable deductions (maintenance, management, mortgage interest), and compliance for landlords in 2026.

Comoros Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026

Comoros wealth tax — no wealth tax, no net worth tax, no solidarity tax. Comoros does not impose any recurring tax on individual or corporate net worth for 2026.

Employment & Social Charges

Social contributions EE 4%, ER 8%, CNSS pension system

Comoros Social Contributions Guide: CNSS EE 4%, ER 8%, Cap KMF 300K 2026

Comoros social security contributions — employee 4%, employer 8%, cap at KMF 300,000/month, CNSS benefits, and compliance for 2026.

Tools & Calculators

Comoros Salary Calculator

PIT 0-30% progressive rates

Comoros VAT Calculator

VAT 10% standard rate

Comoros Corporate Tax Calculator

CIT 50%, new business 15%

Comoros Property Tax Calculator

Transfer tax ~5%

Compound Interest Calculator

Project investment growth over time

Mortgage Calculator

Estimate monthly mortgage payments

Budget Calculator

50/30/20 budgeting tool
More countries:
Afghanistan 16Albania 16Algeria 16Andorra 16Angola 16Antigua and Barbuda 16Argentina 16Armenia 16Australia 148Austria 16Azerbaijan 16Bahamas 16Bahrain 16Bangladesh 16Barbados 16Belarus 16Belgium 52Belize 16Benin 16Bhutan 16Bolivia 16Bosnia 16Botswana 16Brazil 16Brunei 16Bulgaria 16Burkina Faso 16Burundi 17Cabo Verde 16Cambodia 16Cameroon 16Canada 106Central African Republic 17Chad 17Chile 16China 16Colombia 16Comoros 16Congo Brazzaville 16Costa Rica 16Cote D Ivoire 16Croatia 16Cuba 16Cyprus 16Czech 16Denmark 108Djibouti 17Dominica 16Dominican Republic 16DR Congo 16Ecuador 16Egypt 16El Salvador 16Equatorial Guinea 16Eritrea 17Estonia 16Eswatini 16Ethiopia 16Fiji 16Finland 16France 48Gabon 16Gambia 16Georgia 16Germany 48Ghana 16Greece 16Grenada 16Guatemala 16Guinea 16Guinea Bissau 17Guyana 16Haiti 16Holy See 17Honduras 16Hong Kong 16Hungary 16Iceland 16India 16Indonesia 16Iran 16Iraq 16Ireland 16Israel 16Italy 22Jamaica 16Japan 16Jordan 16Kazakhstan 16Kenya 16Kiribati 16Kosovo 16Kuwait 16Kyrgyzstan 16Laos 16Latvia 16Lebanon 16Lesotho 16Liberia 16Libya 16Liechtenstein 16Lithuania 16Luxembourg 16Madagascar 16Malawi 16Malaysia 16Maldives 16Mali 16Malta 16Marshall Islands 17Mauritania 16Mauritius 16Mexico 16Micronesia 17Moldova 16Monaco 16Mongolia 16Montenegro 16Morocco 16Mozambique 16Myanmar 16Namibia 16Nauru 16Nepal 16Netherlands 77New Zealand 88Nicaragua 16Niger 16Nigeria 16North Korea 16North Macedonia 16Norway 16Oman 16Pakistan 16Palau 16Palestine 16Panama 16Papua New Guinea 16Paraguay 16Peru 16Philippines 16Poland 16Portugal 16Qatar 16Romania 16Russia 17Rwanda 16Saint Kitts and Nevis 16Saint Vincent and the Grenadines 16Samoa 16San Marino 16Sao Tome and Principe 16Saudi Arabia 16Senegal 16Serbia 16Seychelles 16Sierra Leone 16Singapore 16Slovakia 16Slovenia 16Solomon Islands 16Somalia 16South Africa 16South Korea 16South Sudan 16Spain 16Sri Lanka 16St Lucia 17Sudan 16Suriname 16Sweden 16Switzerland 16Syria 16Taiwan 16Tajikistan 16Tanzania 16Thailand 16Timor Leste 16Togo 16Tonga 16Trinidad and Tobago 16Tunisia 16Turkey 16Turkmenistan 16Tuvalu 16UAE 16Uganda 16UK 121Ukraine 16United States 16Uruguay 16Uzbekistan 16Vanuatu 16Venezuela 16Vietnam 16Yemen 16Zambia 16Zimbabwe 16