Comoros Tax Filing Guide: DGI Portal, Deadlines 2026
Comoros' tax filing system is managed through the Direction Générale des Impôts (DGI). Individual and corporate tax returns are due by May 31 following the tax year. VAT returns are filed monthly or quarterly depending on turnover. Here is how tax filing works in 2026.
The Direction Générale des Impôts (DGI) operates the tax filing system in Comoros. All tax returns, payments, and correspondence are handled through the DGI offices and increasingly through electronic portals. Taxpayers must register for a tax identification number (Numéro d'Identification Fiscale, NIF). The system supports filing for personal income tax, corporate income tax, VAT, withholding tax, and social contributions. Personal tax overview →
Real-world example: A freelance consultant earning KMF 12,000,000 in 2025 must file their annual personal tax return by May 31, 2026. They submit the déclaration d'impôt sur le revenu, declare their income and deductions, and pay any balance due via bank transfer. An employee with only salary income (tax fully withheld) generally does not need to file. A company with KMF 100 million turnover files CIT by May 31 and monthly VAT returns by the 15th. Residency and tax obligations →
Filing Deadlines 2026
- Individual income tax: May 31 following the tax year (e.g., 2025 return due by May 31, 2026)
- Corporate income tax: May 31 following the tax year
- VAT (monthly): By the 15th of the following month
- VAT (quarterly): By the 15th after the quarter ends
- Withholding tax: By the 15th of the following month
- Social contributions: Monthly with payroll remittance
Taxpayers should note that if a deadline falls on a weekend or public holiday, it typically shifts to the next business day. The DGI publishes annual tax calendars at the beginning of each year.
DGI Tax Portal
The DGI is developing its electronic tax platform. Key features include:
- Registration: Taxpayer registration, VAT registration, and social security registration
- Filing: Online submission of tax returns where available
- Payment: Payment via bank transfer or at authorized bank counters
- Certificates: Tax clearance certificates and certificates of residency
While electronic filing is expanding, many taxpayers still file paper returns directly at DGI offices. The system is available in French.
Penalties for Late Filing and Payment
- Late filing: Fines ranging from KMF 50,000 to KMF 500,000 depending on the type of return, delay period, and taxpayer category
- Late payment: Interest at 0.2% per day on the unpaid tax amount
- Non-filing: Penalties of up to KMF 1,000,000 for failure to file without reasonable cause
- Incorrect filing: Penalties for understatement of tax liability, ranging from 50% to 100% of the understated tax
Voluntary disclosure before a DGI audit may result in reduced penalties. The DGI offers installment payment arrangements for taxpayers unable to pay in full.
Record Keeping Requirements
Taxpayers must maintain records for a minimum of 5 years from the end of the tax year. Required records include: accounting books and records, invoices and receipts, bank statements, contracts, payroll records, tax returns and correspondence with DGI. Records may be requested during tax audits. Failure to maintain adequate records can result in penalties and may lead to the DGI using estimated assessment methods.
Do I need a tax agent or accountant to file?
Individuals with simple tax affairs (employment income only) can file themselves. Businesses, self-employed individuals, and taxpayers with complex affairs are strongly advised to use a licensed tax accountant (expert-comptable). All companies must have their financial statements reviewed by a certified auditor.
What happens if I cannot pay my tax bill on time?
If you cannot pay by the deadline, you should file the return on time to avoid late filing penalties. Then contact the DGI to arrange an installment payment plan. Interest will continue to accrue on the unpaid amount. The DGI may grant payment extensions in cases of genuine hardship.