Tax
A general tax code with heavy reliance on customs duty
The Comorian tax system relies substantially on import duty and consumption taxes, with corporate income tax and a general turnover or value added tax applied at modest rates. Administrative capacity is limited.
Key rules
- Jurisdiction — The Direction Générale des Impôts assesses; administrative review precedes appeal.
- Deadline — Annual return: within the statutory period after year end
- Deadline — Periodic indirect tax returns: monthly or quarterly
Governing law
- Code Général des Impôts comorien, as amended by finance laws
- Customs tariff legislation
- Loi portant code des investissements — exemptions
In practice
Because the economy is small, import-dependent and remittance-financed, customs revenue rather than income taxation carries Comorian public finance, and the investment code's exemptions are the provisions most often invoked by foreign investors.