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Comoros: Domestic Taxation

Domestic Corporate Taxation

This page was last updated on 5 August 2019.

Taxation in the Comoros is based on the French tax system. However, taxes are complex and tax rates are quite high.

Under the General Tax Code, corporation tax applies to Comoran-sourced income at a rate of 35%. If a company’s turnover exceeds KMF500m the corporate tax rate is 50%.

There is an annual tax on the rental value of property; rates are set at 20% for farms and 30% for industrial and commercial units. There is also a per-hectare tax of up to KMF10,000 on agricultural land, the rate of tax depending on the type of land use.

Import tariffs apply on various items imported into the Comoros at rates of up to 30%.



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