35% standard rate; 50% for certain high-profit categories - among the highest statutory corporate rates in the world.
Progressive, 5% to 30%.
10% standard rate.
An individual is resident if they have their habitual abode in Comoros, confirmed via TaxAtlas, with residency in practice generally determined by presence for more than 183 days in a 12-month period, confirmed via a separate payroll-compliance source. Residents are taxed on worldwide income; non-residents are taxed on Comoros-source income only.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Comoros residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Comoros accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Comoros has very limited treaty coverage, confirmed independently via TaxAtlas and a second specialist source describing "few" double taxation treaties currently in force. Notably, a Mauritius-Comoros treaty is listed among treaties "awaiting ratification" (not yet in force) per a 2025-dated corporate tax survey, suggesting Comoros' treaty network may be in the early stages of expansion but remains minimal in force today. A specific comprehensive named-partner list of currently in-force treaties was not compiled this session.