Tax Map · Relocation rankings

Tax residency in Comoros

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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 have a clear residence or investment migration regime, so a foreign individual generally can only stay short‑term on a visa (up to 45 days, or longer visas where available) and long‑term stay normally requires naturalisation routes such as marriage or other exceptional grounds rather than a standard residence permit.

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.

“Tax residence is determined under the domestic tax laws of each jurisdiction. There might be situations where a person qualifies as a tax resident under the tax residence rules of more than one jurisdiction, and therefore is a tax resident in more than one jurisdiction. Kindly note that the mere right to reside in a given jurisdiction (on permanent or temporary basis) or the fact of holding citizenship of a given jurisdiction does not automatically mean that a person shall be considered a tax resident in such a jurisdiction or that, upon obtaining residency or citizenship, the tax residency is extinguished in the former jurisdiction(s) of tax residence.” — OECD – information supplied by Comoros tax authorities for CRS purposes

Estimate — confirm against the linked sources. See methodology.