Comoros

Last update: 2026-04-25
KM KMFFr Arabic
Pros
Strategic maritime location in the Mozambique Channel for regional trade and logistics
Relatively low personal income tax rates for individuals compared to regional peers
Untapped market potential in tourism and blue economy with minimal established competition
Cons
Pervasive corruption and weak judicial systems undermining private property rights and contracts
Chronic infrastructure deficits, particularly unreliable power supply and poor transport connectivity
Political instability and frequent regulatory shifts creating significant business uncertainty
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 6.4 PRIVACY GRADE
i 3.1 VERY LOW TAX
i 2.9 HOLDING
i 2.9 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 3.1/10 HOLDING 2.9/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10 EASYCITIZENSHIP 0.9/10
01/08

Will Comoros tax what you earn?

income tax tax residency territorial system

NO. Comoros doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Comoros tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Comoros doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
30%
Comoros has no specific legislation for cryptocurrency. The Central Bank (BCC) has issued warnings regarding the risks of digital assets but has not formally banned them. In the absence of specific rules, crypto-assets are treated as intangible property, and gains from their disposal are subject to the General Tax Code under the progressive Personal Income Tax (IRPP), which reaches a top marginal rate of 30%.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Comoros?

corporate tax criminal liability public registry VAT IP box

YES. Comoros has no corporate income tax but stacks the two harshest non-fiscal frictions: criminal liability for misuse of corporate assets (jail risk on intra-company spending) and public registries (your name visible to anyone with a browser). Zero-tax headline; non-zero exposure on every other axis.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Article 891 of the OHADA Uniform Act Relating to Commercial Companies and Economic Interest Groups (AUSCGIE)
As a member of OHADA, Comoros adheres to the principle of the 'Autonomy of the Legal Entity.' Under Article 891 of the AUSCGIE, the misuse of corporate assets (Abus de biens sociaux) is a criminal offense even for a sole shareholder-manager. The law considers the company's assets to be distinct from the individual's personal property; therefore, using company funds for personal expenses is treated as a criminal breach of the corporate interest, regardless of the company's solvency.
Shareholders privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM)
Directors privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM)
Incorporation costi
Limited Liability Company
Société à Responsabilité Limitée
Government Registration & Registry Fees USD 126
Notary Authentication Fees USD 53
Legal Publication Fee USD 59
Professional Incorporation Service USD 1,531
Total USD 1,769
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Comoros good for your holding company?

treaty network participation exemption withholding

NO. Comoros doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
95%
10% holding · 24 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · KM 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with KM.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Comoros?

exit tax territorial system dual citizenship

SOME. Comoros taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Comoros protect your privacy?

info exchange corporate registries

YES. Comoros has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Comoros itself a liability?

blacklists FATF standing

NO. Comoros carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Comoros?

press freedom crypto CBDC EU

PARTLY. Comoros scores in the middle band of the RSF press-freedom index (rank #75): civil society operates but the boundaries are real. Crypto sits in the standard regulated tier.

Press freedom · RSF indexi
75/180
score 59 · ↓ 4 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Comoros. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.