East & Southern Africa
Comoros tax rates 2026
A 35% corporate rate and progressive personal tax in a small Indian Ocean archipelago. The franc is pegged to the euro and the formal tax base is very narrow.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
| Personal income (top) | 30%Progressive bands rising to 30% on salary income. |
|---|---|
| Corporate income | 35% |
| Capital gains | Included in ordinary income. |
| VAT | 10% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 4% |
| Social security (employer) | 5% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property tax applies on built property. |
| Other | The Comorian franc is pegged to the euro. A former citizenship-by-investment arrangement was discontinued after a parliamentary scandal. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.