Taxes in Comoros

The national tax framework applies across the Union of Comoros and its three autonomous islands. AGID and DGI administer domestic taxes, DGD administers customs, and tax offices and the Treasury collect payments. A NIF, or tax identification number, identifies each taxpayer. One NIF is required for tax declarations and payments, imports and exports, public contracts and credit applications. A taxpayer cannot claim a tax exemption without a NIF. Changes of address or activity and cessation of activity generally have to be reported within 15 working days. Private imports up to KMF 1,000,000 are excluded from this NIF requirement. Direct taxes cover personal income, business profit and property. Indirect taxes cover imports, consumption, production and services. IRPP is the personal income tax on an individual's global net income. Tax residence can arise from the household, the main place of stay, professional activity or the centre of economic interests. A non-resident is generally taxed on income sourced in Comoros. The annual IRPP allowance is up to KMF 150,000, and income already subject to TPU is exempt from IRPP. The IRPP rates are 0% up to KMF 150,000, 5% from KMF 150,001 to 500,000, 10% from KMF 500,001 to 1,000,000, 15% from KMF 1,000,001 to 1,500,000, 20% from KMF 1,500,001 to 2,500,000, 25% from KMF 2,500,001 to 3,500,000 and 30% above KMF 3,500,000. The annual return is normally filed with the Centre des impôts by 31 March. Individuals whose only income is salary, pension or investment income with tax correctly withheld may be exempt from filing. Employers withhold tax from each payment and generally remit it by the 15th of the following month. A foreign employer normally requires the individual to declare and pay monthly. Rent withholding is 10% and is generally remitted by the 20th of the following month; foreign investment income is normally self-paid within 15 days. BAAIC covers agricultural, craft, industrial and commercial profits earned by an individual. BNC covers liberal professions, non-commercial offices, artists, athletes and other business income that does not fall into another category. TPU is a simplified business tax for qualifying turnover below KMF 20,000,000 excluding TC. It is calculated as one, two, three or four times the patente according to turnover bands below KMF 3,000,000, from KMF 3,000,000 to below KMF 5,000,000, from KMF 5,000,000 to below KMF 15,000,000 and from KMF 15,000,000 to below KMF 20,000,000. TPU is generally paid by 31 March, with possible additional instalments on 30 June, 30 September and 31 December according to the patente arrangement. BAAIC and BNC activities outside TPU face a minimum tax of 1% of turnover excluding TC, rising to 5% where the taxpayer has no NIF. IS is the corporate income tax on legal entities and company profits. The standard rate is 35%. Certain public or state-controlled industrial and commercial companies with turnover above KMF 500,000,000 can face a 50% rate. The minimum tax is 1.5% of the previous year's turnover excluding TC, while a foreign company with its accounting seat outside Comoros can face 3% of Comoros turnover. Companies normally make three advance payments, each equal to one quarter of the previous year's tax, by 30 June, 30 September and 31 December. The final balance is settled by 31 March and the tax package, called the liasse fiscale, is filed by 30 April. OHADA accounting rules require records including a balance sheet, income statement, cash-flow statement and notes; a cash-flow statement is required from turnover of KMF 20,000,000. A company with several establishments generally submits a consolidated TC return at the head office. TC is an indirect consumption tax on imports, purchases for resale, production and commercial or non-commercial services. The standard rate is 10%. Basic necessities may be taxed at 0%, private schools at 1%, water, electricity and domestic tickets at 3%, and telephone services, restaurants, banks and foreign tickets at 5%; casinos can face 25%. A business normally reports its start of activity within 15 days and its cessation within 10 days. Invoices should show the NIF, the amount before tax, TC and the total including tax. Monthly TC declarations and payments are generally due by the 15th of the following month. Import TC is paid in advance and the import portion is not refunded. A non-resident service provider without a permanent establishment or fixed base can trigger reverse charge by the Comorian recipient. Other liabilities include the annual patente, normally due by 31 March, and IPF property tax, for which the annual declaration is generally due before 1 November. Selected products and activities have separate charges: the travel tax is normally KMF 40 per kilogram and KMF 200 per kilogram for luxury goods, alcohol and tobacco can attract 10% of the selling price, vanilla is charged at 5% of the export price per kilogram, cloves at KMF 200 per kilogram and ylang-ylang at 7.5% of the export price per litre. A diesel vehicle tax can be at least KMF 25,000 per tonne of payload. International taxation depends on residence, the source of the income and any applicable double-tax agreement. A Comoros tax resident is generally assessed on global net income subject to an applicable agreement, while a non-resident is assessed on Comoros-source income. A foreign company's branch can fall under the IS and IRPP rules. Transfer pricing follows the arm's-length principle, and profit shifted indirectly can be added back. TRE is a 10% withholding tax on certain royalties, licence fees, consultancy, technical services, rent and other service payments to non-residents without a permanent establishment or fixed base; the withholding is generally paid within 15 days. Comoros has signed double-tax agreements with the United Arab Emirates and Mauritius, but the current entry-into-force status of the Mauritius agreement requires confirmation. The Investment Code 2020 provides benefits only to newly approved companies. Regime A lasts five years with 15% IS, Regime B seven years with 15% IS, Regime C ten years with 15% IS and possible reduced rates for companies creating at least 150 jobs, and Regime D fifteen years with reduced rates during the first five years and possible reductions for companies creating at least 350 jobs. Customs and import exemptions depend on approved lists, and the benefits are not automatic. An approved stabilization clause protects only the rates, bases and import exemptions specifically granted. DGI may request accounting books and supporting documents. Late or incorrect declarations can trigger penalties that differ by tax. A written objection is normally addressed to the Directeur Général des impôts within 60 working days after collection or knowledge of the assessment. The DGI generally has 30 working days to respond. The undisputed amount should be paid, while the disputed amount normally requires a guarantee. Further review can proceed to the administrative tribunal and then the administrative chamber of the Supreme Court. Formal paper filing remains the established reference; tele-declaration and tele-payment received legal validation in 2026 but were still being rolled out gradually. The 2026 Finance Law is promulgated, yet tariff and threshold details should be checked against the latest published law because the available consolidated version does not reliably extract every change.