Comoros Property Tax Guide: Transfer Tax ~5%, Minimal Annual Tax 2026
Comoros' property tax system includes a transfer tax of approximately 5% on property purchases and a minimal annual property tax based on rental value (~0.2%). There is no wealth tax on property holdings. Here is how Comorian property tax works in 2026.
Property taxation in Comoros is governed by the General Tax Code and administered by the DGI. The transfer tax (droit d'enregistrement) applies when property changes hands. An annual tax (taxe foncière) is levied at a very low rate on the rental value of developed property. Compared to regional peers, Comoros' property taxes are modest. Capital gains on property sales →
Real-world example: A buyer purchases a property in Moroni valued at KMF 25,000,000. The transfer tax at approximately 5% = KMF 1,250,000. Annual property tax at ~0.2% of rental value: assuming rental value of KMF 2,000,000/year, tax = KMF 4,000. In Kenya, the same property would incur stamp duty at 2-4% and annual land rates. In Madagascar, registration fees of approximately 5-10% apply. Rental income taxation →
Property Transfer Tax (Registration Tax)
- Standard rate: Approximately 5% of the purchase price (droit d'enregistrement)
- New construction: May qualify for reduced rates or exemptions
- Agricultural land: Transfer tax may apply at reduced rates
- First home purchase: Reduced rates may apply for first-time buyers in some cases
The transfer tax is paid by the buyer at the time of registration. The tax is calculated on the higher of the contract price or the reference value determined by the tax authorities. Notary fees and registration costs are additional.
Annual Property Tax (Taxe Foncière)
- Rate: Approximately 0.2% of the annual rental value of developed property
- Basis: Calculated on the estimated rental value of the property, not the market value
- Developed land: Buildings and developed plots are subject to the annual tax
- Undeveloped land: May be subject to a separate land tax at lower rates
The annual property tax is very modest. A property with a rental value of KMF 3,000,000/year would incur an annual tax of approximately KMF 6,000. This makes property ownership in Comoros very tax-efficient for long-term holders.
Registration and Notary Fees
- Notary fee: Regulated fee based on property value, typically 2-4% of the purchase price
- Registration fee: Fee for registering the property title with the land registry
- Cadastre fee: Fee for cadastral surveys and map updates
Buyers should budget approximately 8-12% of the purchase price for total transaction costs including transfer tax, notary fees, and registration.
Do foreigners pay the same property tax as residents?
Yes. Comoros applies the same property tax rules to residents and non-residents. There are no additional surcharges on foreign property ownership. Foreigners may purchase property in Comoros with the same tax treatment as Comorian citizens, subject to any land ownership restrictions.
Is there a tax on rental income from property?
Yes. Rental income from property is subject to personal income tax at progressive PIT rates (0-30%). There is no separate property tax on rental income. Deductions for maintenance, management fees, and mortgage interest may be available. Detailed rental income guide →