KM · Africa · KMF
Comoros
Tax rates
Income Tax
30%
Top rate, progressive scale
Source: Comoros Direction Générale des Impôts — Code Général des Impôts 2023, Article 97 · as of 2023-01-01Corporate Tax
50%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01Wealth Tax
0%
Not levied
No verified data yet for: VAT, Capital Gains Tax, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2023 national income tax for Comoros using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets & notes
Income Tax
| Threshold | Rate |
|---|---|
| KMF 0 | 0% |
| KMF 150,001 | 5% |
| KMF 500,001 | 10% |
| KMF 1,000,001 | 15% |
| KMF 1,500,001 | 20% |
| KMF 2,500,001 | 25% |
| KMF 3,500,000 | 30% |
Article 47 exempts persons whose annual taxable income does not exceed KMF 150,000, the basis for the schedule's zero-rate first band.
Comoros taxes individuals' overall net income (impôt sur le revenu des personnes physiques) under a single progressive schedule of 5%, 10%, 15%, 20%, 25%, and 30%, with the top rate applying to the portion of income above KMF 3,500,000.
Wealth Tax
No wealth tax appears among Comoros' tax categories. The official tax authority's site groups taxes under four broad headings — Impôts Directs, Impôts Indirects, Impôts et Taxes divers, Enregistrement et Timbre — without itemizing specific tax names within them, so absence here is inferred from category-heading coverage only, a weaker signal than a named-tax enumeration.