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Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Africa
Lucky Nomads World Index
53.75 / 100
Global rank
#198
Corporate tax
35%
Personal tax
30%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide basis with residence determined by Comorian incorporation or effective place of management. Foreign-source income of resident companies is included in the taxable base, with double taxation relief routed through a narrow bilateral treaty network. No structural foreign permanent establishment exemption is available. Companies accredited under Investment Code 2020 receive a stabilised reduced rate for 5 to 15 years, but the underlying worldwide basis remains.
Standard 35 percent rate applies to Comorian and foreign companies deriving Comorian-source income. A higher 50 percent rate applies to public industrial and commercial enterprises (or entities with state or public-institution participation) whose annual turnover exceeds KMF 500 million. ANPI-accredited new entities under the Investment Code 2020 benefit from a reduced 15 percent rate (10 or 5 percent in deeper tiers conditional on local jobs commitments).
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Standard worldwide taxation of resident individuals based on a 183-day presence test in a 12-month period. Foreign employment income of residents is included in the base. No non-dom regime, no remittance basis, no exemption for foreign pensions or foreign rental income. Capital gains are taxable as ordinary income absent a specific exemption.
Progressive 5 to 30 percent IRPP scale on residents. Top 30 percent rate applies above KMF 3.5 million annual taxable income. Employment income is withheld via PAYE by employers and remitted to the DGI. No dedicated HNWI regime, no flat tax for new residents and no remittance basis. Investors accredited under Investment Code 2020 Régimes C and D may obtain suppression of top brackets subject to local job creation commitments.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Tiered corporate income tax and customs incentives granted to new entities or new economic activities accredited by the National Investment…
You either qualify for the Comoros' special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Comoros. Saved on your device.
Not currently available
Not currently available
Not currently available
Comoros lists several residency and mobility routes across work (employer sponsored). Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
1 programme listed · 1 is marked available in our editorial review
Employer-linked permits and skilled employment passes for hired professionals.
Resident Card (Carte de Résident)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in the Comoros.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Comoros lands, and opens the complete ranked shortlist across every scoring dimension.
Africa
Lucky Nomads World Index
53.75 / 100
Global rank
#198
Corporate tax
35%
Personal tax
30%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide basis with residence determined by Comorian incorporation or effective place of management. Foreign-source income of resident companies is included in the taxable base, with double taxation relief routed through a narrow bilateral treaty network. No structural foreign permanent establishment exemption is available. Companies accredited under Investment Code 2020 receive a stabilised reduced rate for 5 to 15 years, but the underlying worldwide basis remains.
Standard 35 percent rate applies to Comorian and foreign companies deriving Comorian-source income. A higher 50 percent rate applies to public industrial and commercial enterprises (or entities with state or public-institution participation) whose annual turnover exceeds KMF 500 million. ANPI-accredited new entities under the Investment Code 2020 benefit from a reduced 15 percent rate (10 or 5 percent in deeper tiers conditional on local jobs commitments).
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Standard worldwide taxation of resident individuals based on a 183-day presence test in a 12-month period. Foreign employment income of residents is included in the base. No non-dom regime, no remittance basis, no exemption for foreign pensions or foreign rental income. Capital gains are taxable as ordinary income absent a specific exemption.
Progressive 5 to 30 percent IRPP scale on residents. Top 30 percent rate applies above KMF 3.5 million annual taxable income. Employment income is withheld via PAYE by employers and remitted to the DGI. No dedicated HNWI regime, no flat tax for new residents and no remittance basis. Investors accredited under Investment Code 2020 Régimes C and D may obtain suppression of top brackets subject to local job creation commitments.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Tiered corporate income tax and customs incentives granted to new entities or new economic activities accredited by the National Investment…
You either qualify for the Comoros' special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Comoros. Saved on your device.
Not currently available
Not currently available
Not currently available
Comoros lists several residency and mobility routes across work (employer sponsored). Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
1 programme listed · 1 is marked available in our editorial review
Employer-linked permits and skilled employment passes for hired professionals.
Resident Card (Carte de Résident)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in the Comoros.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Comoros lands, and opens the complete ranked shortlist across every scoring dimension.