Tax Map · 搬迁排名

Comoros 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 如果个人符合科摩罗的国内法律关于居民身份的标准（官方公开指南中未进一步说明），则被视为税务居民
• 非居民个人仅就来自科摩罗来源的收入征税

科摩罗没有明确的居留或投资移民制度，因此外国个人通常只能通过签证短期停留（最多45天，或提供更长期的签证），长期居留通常需要通过归化途径，例如婚姻或其他特殊理由，而不是标准的居留许可。

科摩罗不将国籍或住所作为个人所得税的独立依据；实际上，一旦不再符合国内居住标准且仅有外国来源收入，个人将不再需要缴纳科摩罗的所得税，尽管确切的法定天数或定性测试并未在公开可查的官方指南中明确列出。

“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

估算 — 与链接来源核实。 参见方法论。