Comoros
Key entity, tax, banking, visa, and compliance guidance for foreign founders incorporating in Comoros.
Foreign Ownership Eligibility
Comoros welcomes 100% foreign-owned companies
Fully remote formation — you never need to set foot in the country.
- 100% foreign ownership permitted in most sectors
- Legal system: Mixed (Civil Law and Islamic Law)
- Primary registration authority: Agence Nationale pour la Promotion des Investissements (ANPI Comoros)
- Registry website: https://www.anpi.km
- Tax authority: Direction Generale des Contributions (DGC)
- Corporate income tax (CIT): 35% - Source: CIT: 35% (Comoros DGID). VAT: 10%.
- VAT / sales tax: 10%
- Estimated formation timeline: 14-30 days - Via ANPI. Source: Ministry of Finance Comoros
- Annual compliance and renewal obligations apply
Ownership
100% Foreign OK
Formation
100% Remote
Tax at a glance
Comoros Tax Overview
35%
Corporate Income Tax (CIT)
CIT: 35% (Comoros DGID). VAT: 10%.
10%
VAT / Sales Tax
CIT: 35% (Comoros DGID). VAT: 10%.
Direction Generale des Contributions (DGC)
Tax Authority
https://www.finances.gov.km
Pros & cons
Advantages & Considerations
Key Advantages
100% foreign ownership permitted in most sectors
Legal framework: Mixed (Civil Law and Islamic Law)
Primary registry: Agence Nationale pour la Promotion des Investissements (ANPI Comoros)
Tax rate: 35% CIT
Incorporated company has access to Comoros market
Considerations
Local professional guidance recommended for regulatory compliance
Banking KYC requirements can be extensive - allow time for account opening
Professional services market may be limited compared to major financial centres
Verify sector-specific restrictions before investing
Currency risk: KMF fluctuations may affect USD-denominated investments
Incorporation Process
The process is strictly digital. Each stage builds on the previous one.
Name reservation
Prepare incorporation documents
Submit registration application
Tax registration
Open corporate bank account
What you'll pay
Cost Architecture
Government Fees
Annual Ongoing
Professional Services
Government fees change frequently. Always verify current fee schedule at https://www.anpi.km before committing.
Still unsure about costs?
These are estimates — your actual cost depends on your structure
Every Comoros setup is different. A 15-minute call with one of our specialists will give you a personalised cost breakdown — completely free.
Fintech & Banking
Can non-residents open accounts without visiting? NO.
Banking options for non-resident founders in Comoros. Remote account opening availability varies by institution.
| Institution | Type | Ease for Non-Residents | Notes |
|---|---|---|---|
| Banque de Developpement des Comores (BDC) | Traditional bank | Low (Visit Required) | |
| Exim Bank Comoros | Traditional bank | Low (Visit Required) |
Regulatory requirements
Annual Compliance Matrix
| Requirement | Deadline | Details |
|---|---|---|
Annual company filing | Ongoing | File annual returns with Agence Nationale pour la Promotion des Investissements (ANPI Comoros) to maintain good standing. |
Corporate income tax return | Ongoing | Submit annual CIT return to Direction Generale des Contributions (DGC). Rate: 35%. |
VAT filing | Ongoing | VAT-registered businesses file periodically. Rate: 10%. Verify threshold with Direction Generale des Contributions (DGC). |
Accounting records | Ongoing | Maintain statutory books per Mixed (Civil Law and Islamic Law) requirements. |
Beneficial ownership disclosure | Ongoing | Verify current UBO requirements in Comoros. |
Frequently Asked
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