Comoros taxes residents on worldwide income and non-residents on Comoros-source income only. Comoros operates a self-assessment system for corporate tax, with the domestic tax authority conducting post-filing review.
The Comorian tax year is the calendar year.
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. Residents are taxed on worldwide income; non-residents are taxed on Comoros-source income only.
A non-Comoros-resident entity has a Comoros permanent establishment through a fixed place of business or a dependent agent habitually concluding contracts in Comoros on the entity's behalf, following the OECD Model Treaty definition as applied under Comoros's domestic law and any applicable tax treaty.
No CFC-style attribution provision was found in Comoros' General Tax Code. Where an enterprise operating in Comoros is dependent on or controlled by an enterprise located outside Comoros (or both are under common control), profits indirectly transferred to the foreign enterprise - through inflated or deflated purchase/sale prices or any other means - are reincorporated into the Comoros results. This is a transfer-pricing reallocation mechanism, the same French-derived template used across Francophone Africa, not a CFC regime attributing a foreign subsidiary's own undistributed profits to a Comoros parent.
No statutory thin capitalization ratio is identified in available sources for Comoros specifically.
Comoros does not use an elective check-the-box classification system; entity classification generally follows the entity's actual legal characteristics under the French-derived legal tradition shared across the region. Comoros does not have a comprehensive ATAD2-style anti-hybrid regime.
No foreign bank account or foreign financial asset reporting regime exists requiring residents to separately disclose foreign accounts; foreign income is reported through the standard annual tax return.
Comoros does not provide a broad participation exemption for foreign dividends in the European sense, consistent with the transfer-pricing-focused (rather than exemption-focused) anti-avoidance framework already confirmed elsewhere on this page; relief from double taxation is available primarily through Comoros's foreign tax credit system where one exists.
Comoros has a foreign tax credit mechanism for foreign tax paid on foreign-source income also taxed domestically, capped at the domestic tax otherwise due on that income - confirm current specific provisions directly given limited public documentation of this area for Comoros.
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 is not available in accessible current sources.