Comoros Capital Gains Tax Guide: No Separate CGT, Gains as Ordinary Income 2026
Comoros does not impose a separate capital gains tax (CGT). Most capital gains are either exempt or taxed as ordinary income under the progressive PIT system (for individuals) or CIT (for companies). Real estate gains may be subject to the property transfer tax. Here is how capital gains are treated in Comoros in 2026.
Capital gains taxation in Comoros is governed by the General Tax Code and administered by the DGI. Unlike many countries that have a separate CGT regime, Comoros generally treats capital gains as ordinary income. This means gains from the sale of assets are added to the taxpayer's other income and taxed at progressive PIT rates (0-30%) for individuals or CIT rates (15-50%) for companies. Certain assets, particularly shares and securities, may benefit from exemptions. Property tax guide →
Real-world example: An individual sells commercial land in Moroni for KMF 20,000,000, purchased 2 years ago for KMF 15,000,000. Gain: KMF 5,000,000. This is treated as ordinary income added to other annual income and taxed at progressive PIT rates (0-30%). For an individual with other income of KMF 3,000,000/year, the total income of KMF 8,000,000 would be taxed at the applicable marginal rates. A company selling the same asset would include the gain in taxable profit and pay CIT at 50% (established business) or 15% (new business). Corporate tax rates →
Capital Gains Treatment
- Real estate: Gains treated as ordinary income — taxed at progressive PIT (individuals) or CIT (companies). The property transfer tax (~5%) also applies on sale
- Shares and securities: Generally exempt from tax — gains on sale of shares are not subject to separate CGT
- Business assets: Gains on disposal of business assets are treated as ordinary income and taxed at standard CIT rates
- Cryptocurrency: Treated as either ordinary income or capital gain depending on trading frequency and intent
The absence of a separate CGT means there are no special holding period rules (unlike Albania's 3-year rule). Gains are simply included in annual income and taxed at the taxpayer's marginal rate.
Calculating the Gain
The taxable gain on asset disposal is calculated as:
- Sale price: The price stated in the sale contract
- Minus purchase price: The price paid at acquisition
- Minus allowable costs: Notary fees, registration fees, agent commissions, and capital improvements
- Equals taxable gain: Subject to ordinary income tax rates
If the sale price is lower than the purchase price (a loss), the capital loss can generally be offset against other capital gains in the same year, but may not be deductible against ordinary income.
Exemptions and Reliefs
- Primary residence: Gains from the sale of a primary residence may be partially or fully exempt under certain conditions
- Inheritance and gift: No CGT on property received through inheritance or gift (no inheritance/gift tax applies)
- Shares: Gains on sale of shares and securities are generally exempt from tax
Exemptions require documentation and may need prior approval from the DGI.
Do non-residents pay tax on capital gains in Comoros?
Non-residents selling Comorian real estate or business assets are subject to the same rules as residents. The gain is treated as ordinary income and taxed at the applicable rates. Non-residents selling Comorian shares are generally exempt, subject to any applicable treaty provisions.
How is the tax collected?
For real estate transactions, the buyer's notary typically withholds the tax at the time of sale and remits it to the DGI. The seller must declare the gain in their annual tax return. For business asset disposals, the tax is paid through the regular CIT filing process.