- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
KM
Comoros
Eastern Africa
KMF
KM · COM · #169 · 6 cities
Nomad score
41/100
Compare
Top income tax
30.0%
Worldwide system
Corporate tax
35.0%
TC
10.0%
standard rate
Tax residency
—
1 tax treaties
Comoros tax profile
Data year: 2026
- Tax system
- Worldwide Residents with fiscal domicile in the Union of the Comoros are taxed on worldwide net global income (IRPP). Non-residents are taxable on Comorian-source income. The standard corporate income tax (impôt sur les sociétés) rate is 35%. Employment income is subject to monthly withholding; salaried taxpayers generally receive a 30% standard professional-expense deduction before the progressive scale applies (CGI art. 59).
- Top PIT rate
- 30.0%
- Corporate tax rate
- 35.0%
- TC
- 10.0%
- Capital gains tax
- Rate not recorded
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- Rate not recorded
- Interest withholding
- Rate not recorded
- Royalty withholding
- Rate not recorded
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| KMF 0 | and above | 35.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| KMF 0 | KMF 150,000 | 0.0% |
| KMF 150,001 | KMF 500,000 | 5.0% |
| KMF 500,001 | KMF 1,000,000 | 10.0% |
| KMF 1,000,001 | KMF 1,500,000 | 15.0% |
| KMF 1,500,001 | KMF 2,500,000 | 20.0% |
| KMF 2,500,001 | KMF 3,500,000 | 25.0% |
| KMF 3,500,001 | and above | 30.0% |
Tax residency
- Residency rules
- Fiscal domicile follows CGI art. 45: home or principal place of stay, main professional activity in the Comoros (unless clearly ancillary), or centre of economic interests. Comorian state officials posted abroad without foreign tax may also be domiciled. There is no standalone 183-day statutory test; long physical presence may support “principal place of stay” but is not the sole criterion.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- Union des Comores — Code général des impôts (WTO legislative annex) (accessed Oct 9, 2026) IRPP barème art. 97, IS 35%/50% art. 33, domicile fiscal art. 45, TC 10% art. 152, déclaration annuelle 31 mars art. 100
- Ministère de la Justice — CGI 2023 (accessed Oct 9, 2026) Official publication page for the consolidated 2023 General Tax Code
- Tax Foundation — Corporate tax rates 2025 (accessed Oct 9, 2026) Cross-check of 35% standard CIT and 50% rate for large public enterprises (turnover above KMF 500 million)
- IMF Selected Issues Paper 2026/016 (accessed Oct 9, 2026) Cross-check of IRPP marginal schedule against CGI staff table
Change history
-
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).
-
- Income tax brackets updated
Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (wto.org).