Comoros
Eastern Africa · KM · 0 treaties
Tax profile
| Corporate income tax | 35% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 0% |
| Capital gains | 20% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- individual is considered tax resident if they meet the domestic law criteria for being resident in Comoros (not further specified in publicly available official guidance)
- non-resident individuals are taxed only on income derived from a source in Comoros
Comoros does not use citizenship or domicile as an independent basis for personal income tax; in practice ceasing to meet the domestic residence criteria and having only foreign‑source income removes a person from Comoros’ income tax net, though the exact statutory day‑count or qualitative tests are not clearly set out in publicly accessible official guidance.
Source: OECD – information supplied by Comoros tax authorities for CRS purposes