Comoros Personal Tax Guide: Progressive PIT 0-30% 2026
Comoros applies a progressive personal income tax (PIT) system with rates of 0%, 10%, 20%, and 30%. The first KMF 200,000 of monthly employment income is tax-free. Income between KMF 200,001 and KMF 500,000 is taxed at 10%, KMF 500,001 to KMF 1,000,000 at 20%, and income above KMF 1,000,000 per month is taxed at 30%. Here is how Comorian personal tax works in 2026.
Individual Income Tax in Comoros is governed by the General Tax Code (Code Général des Impôts) and administered by the Direction Générale des Impôts (DGI). The tax year is the calendar year. Residents are taxed on worldwide income, while non-residents are taxed only on Comorian-source income. Comoros' progressive system reflects its francophone African tax heritage, with rates comparable to other CFA franc zone countries. Check residency rules →
Real-world example: An employee earning KMF 400,000 per month pays 0% on the first KMF 200,000 = KMF 0, and 10% on the remaining KMF 200,000 = KMF 20,000. Monthly PIT: KMF 20,000. Effective tax rate: 5%. For a high earner at KMF 1,500,000/month: 0% on KMF 200K, 10% on KMF 300K = KMF 30,000, 20% on KMF 500K = KMF 100,000, 30% on KMF 500K = KMF 150,000. Total PIT: KMF 280,000/month. Effective rate: 18.7%. Compared to regional peers, Comoros' top rate of 30% is moderate — Kenya tops out at 35%, Madagascar at 20%, and Tanzania at 30%. Social contributions are separate →
Personal Income Tax Rates 2026
- 0% — Monthly income up to KMF 200,000 (tax-free threshold)
- 10% — Monthly income from KMF 200,001 to KMF 500,000
- 20% — Monthly income from KMF 500,001 to KMF 1,000,000
- 30% — Monthly income above KMF 1,000,000
The annual equivalent: KMF 2,400,000 tax-free per year. The progressive bands apply to employment income, business income for individuals, and other personal income. There is no separate surtax or solidarity contribution. Comoros does not have a joint filing system for married couples — each individual files separately.
Taxable Income Categories
Comorian PIT applies to several categories of income:
- Employment income: Salaries, wages, bonuses, allowances, benefits-in-kind — all subject to progressive PIT via payroll withholding
- Business income: Self-employed individuals and sole proprietors are taxed at progressive PIT rates or may opt for simplified regimes
- Rental income: Income from property leasing is taxed at progressive PIT rates after allowable deductions
- Investment income: Dividends, interest, and royalties have separate withholding tax rates rather than being included in progressive PIT
- Capital gains: No separate CGT; some gains may be taxed as ordinary income
Employment income is subject to monthly withholding by the employer. The employer deducts PIT and social security contributions before paying the net salary. Employees receive a payslip showing gross pay, deductions, and net pay. Annual filing requirements →
Tax Credits and Deductions
Comoros offers limited tax credits and deductions for individuals:
- Personal allowance: The KMF 200,000/month threshold serves as the primary personal allowance
- Social security contributions: Employee CNSS contributions are deductible from taxable income
- Health insurance premiums: Voluntary health insurance premiums paid by the individual may be deductible
- Family allowances: Deductions may be available for dependent children and family members
- Charitable donations: Donations to registered non-profits may be deductible up to a percentage of income
Tax deductions generally require documented expenses and are subject to annual limits. The DGI provides specific guidelines on which deductions are allowable.
Social Security Contributions
Employees in Comoros must contribute to the CNSS (Caisse Nationale de Sécurité Sociale). The rates for 2026 are:
- Employee share: Approximately 4% of gross salary
- Employer share: Approximately 8% of gross salary
- Cap: Contributions are capped at KMF 300,000 per month of insurable income
Contributions are calculated on gross salary up to the cap. The employer withholds both the employee and employer portions and remits them to the CNSS. The contributions fund the public pension system and social benefits. Detailed social contributions guide →
Who must file a Comorian personal tax return?
Individuals with employment income only (where tax was fully withheld at source) generally do not need to file. Self-employed individuals, those with multiple income sources, or those earning above certain thresholds must file an annual return by May 31. Non-residents with Comorian-source income must also file.
Are bonuses and 13th-month salary taxed?
Yes, bonuses, commissions, and additional payments are treated as ordinary employment income and taxed at the progressive PIT rates. There is no special treatment for year-end bonuses, 13th-month salaries, or performance incentives. Employers include all cash and non-cash benefits in the monthly payroll calculation.
Is there a wealth tax or net worth tax in Comoros?
No. Comoros does not impose a wealth tax, net worth tax, or solidarity tax on individuals. There is no tax on total net worth. See the wealth tax guide for details. Wealth tax guide →