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

Comoros is developing its digital economy with a growing ICT sector. The government offers some tax incentives for technology businesses, including the 15% reduced CIT rate for new businesses and simplified tax regimes for small enterprises. The telecommunications sector plays a significant role in the economy. Here is how IT sector taxation works in 2026.

Comoros has identified technology and digital services as priority sectors for economic diversification away from traditional agriculture (vanilla, ylang-ylang, cloves). The ICT sector is still emerging, with mobile telecommunications and fintech leading the way. Tax incentives are available primarily through the general new business regime (15% CIT for first 5 years) rather than through specific IT-sector programs. The government is working with international partners to develop the digital infrastructure. General corporate tax rates →

Real-world example: A new fintech startup in Moroni earning KMF 10,000,000/year in profit pays CIT at 15% = KMF 1,500,000 (first 5 years). After 5 years, the rate increases to 50% = KMF 5,000,000. An IT consultant operating as a sole proprietor with KMF 6,000,000 in revenue files under the simplified business regime, paying tax based on progressive PIT rates. Compare to Mauritius where the same tech company would pay 15% CIT permanently. Personal income tax →

Simplified Tax Regimes for Small Tech Businesses

  • Micro-enterprise regime: Businesses with turnover below KMF 30 million may qualify for simplified tax treatment under the régime du réel simplifié
  • Self-employed professionals: IT professionals, developers, and consultants operating as sole proprietors are taxed at progressive PIT rates
  • Registration: Simplified registration process through the DGI and the Chamber of Commerce
  • VAT threshold: Small tech businesses below KMF 50 million turnover are not required to register for VAT

Comoros does not have a specific simplified freelancer tax regime like some other African countries. IT freelancers and consultants are treated as standard self-employed taxpayers under the progressive PIT system.

ICT Company Incentives

Comoros offers limited but relevant incentives for ICT and technology companies:

  • New business reduced CIT: 15% for the first 5 years — the primary incentive available to all new tech businesses
  • Customs duty exemptions: Potential exemptions on imported computer equipment and software for qualifying investments
  • Investment code: The Comorian Investment Code provides for customs and tax benefits for strategic investments, including ICT

Incentive eligibility typically requires meeting criteria such as minimum investment and job creation. Applications are processed by the Agence pour la Promotion des Investissements (API).

Telecommunications Sector

The telecom sector is a significant part of Comoros' digital economy:

  • Major operators: Comores Telecom (state-owned) and Telma Comoros provide mobile and internet services
  • Sector regulation: The Autorité Nationale de Régulation des TIC (ANRTIC) oversees the telecommunications sector
  • Tax treatment: Telecom companies are subject to standard CIT rates plus sector-specific license fees and frequency charges
  • Digital services tax: A specific tax on digital services and mobile money transactions may apply

Digital Economy and E-Commerce

  • E-commerce taxation: Online sales of goods are subject to standard VAT (10%) and CIT rules
  • Mobile money: Mobile financial services (M-Pesa, Orange Money equivalents) are subject to specific regulatory fees and taxes
  • Cross-border digital services: Non-resident digital service providers may be subject to VAT (10%) on services provided to Comorian consumers

Can I register a tech company remotely in Comoros?

Company registration in Comoros generally requires physical presence or a local representative. The process involves registration with the DGI, the Chamber of Commerce, and the CNSS. Non-residents may need to appoint a local tax representative. The government is working on streamlining digital registration processes but progress has been limited.

What technology activities qualify for tax incentives?

Technology activities that may qualify for incentives under the Investment Code include software development, IT services, telecommunications infrastructure, fintech, and digital content creation. The API and DGI provide classification guidance for qualifying activities. The primary incentive is the 15% CIT rate for new businesses during the first 5 years.