Comoros take-home pay and income tax calculator 2026

Calculated with 2026 rules for a single, full-time employee whose salary is their only income.

Income tax rates in Comoros 2026

Annual scale from article 97 of the General Tax Code. It applies to net salary after deducting social contributions (up to 6% of gross) and then a flat 30% for professional expenses, so in practice about 70% of the salary is taxed on the scale.

Social insurance rates

There are no mandatory social insurance contributions on employees in the standard case.

Worked example

An employee earning 150,000 Comorian francs a month, 1,800,000 a year:

• Taxable base = 70% of gross salary after the flat deduction for professional expenses (article 59).
• We have not deducted social security contributions because we have not confirmed their rate from an official source. If your employer deducts a contribution, your net pay will be lower, and the tax slightly lower, because the contribution is deducted from the base up to 6%.
• Calculated for a person taxed alone. Comorian law combines the income of the head of household, their spouse and dependent children unless separate assessment is chosen.

Key tax facts about Comoros

Tax year

Calendar year, 1 January to 31 December 2026

How it is collected

The employer deducts the tax from each salary payment and pays it over by the 15th of the following month (Articles 104 and 105)

Annual return

Due by 31 March, but anyone whose only income is salary taxed at source does not have to file (Article 100)

Tax-free threshold

Anyone whose taxable income is no more than 150,000 francs a year pays no income tax

Flat deduction

30% of salary for work expenses, after deducting social contributions, which are capped at 6%

Tax domicile

Anyone whose home or main residence, main professional activity or centre of economic interests is in Comoros (Article 45)

Consumption tax

10% general rate, and 0% on basic goods listed by decree

Corporate tax

35%, rising to 50% for some large public enterprises

Currency

The Comorian franc is pegged to the euro at a fixed 491.96775 francs per euro

Tax guide to Comoros Living in Comoros in figures Tax authority and filing deadline

Compare Comoros with other countries

Official sources

Every figure in this calculator comes from these sources, last checked on 2 October 2026. The tax scale and the flat 30% deduction rule come from the 2023 edition of the General Tax Code issued by the tax administration, but we have not read the Finance Laws for 2024 to 2026. We could not reach an official source for employee social security rates in the Comoros, so we left them out of the calculation rather than guess. Your actual net pay may therefore be lower.

1. General Tax Code 2023 of the Union of the Comoros, articles 44 to 60, 97, 104, 105, 152 and 33 (tax administration; Internet Archive copy because the site did not respond) Official source · checked 2 October 2026
2. Central Bank of the Comoros: fixed parity 1 euro = 491.96775 Comorian francs Official source · checked 2 October 2026
3. European Central Bank: euro reference rate against the dollar, 2 October 2026 Official source · checked 2 October 2026

Results are estimates for information only. Your actual pay can differ with your contract, exemptions and family situation. How we calculate.