DoubleTaxationTaxes on salary: Comoros preliminary data
How much income tax and social contributions are paid on a salary in Comoros, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | KMF 29,518,066 ≈ €60,000 |
|---|---|
| Income tax | KMF 5,741,294 ≈ €11,670 |
| Take-home pay | KMF 23,776,772 ≈ €48,330 |
| Employer's labour cost | KMF 29,518,066 ≈ €60,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 KMF 14,759,033 | €60,000 KMF 29,518,066 | €120,000 KMF 59,036,131 |
|---|---|---|---|
| Sole proprietor | KMF 3,527,439 26.6 % | KMF 7,512,378 28.3 % | KMF 15,482,255 29.1 % |
| Company | KMF 5,512,499 41.5 % | KMF 11,024,998 41.5 % | KMF 22,049,995 41.5 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Comoros yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 491.96776 KMF (Comorian franc peg: 491.96775 KMF per EUR, converted at the ECB rate of 2 Jan 2026 (1 EUR = 1.1721 USD), 2026-01-02) ↗
Sources
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.