Official sources

Every source shows the date we last checked it. An official source is the body that issued the figure; a secondary source was used only to find it or to cross-check (31 in total).

Gulf (GCC)

🇸🇦 Saudi Arabia Fully verified

1. GOSI: guide to the gradual increase in annuities contribution rates (2024 to 2028 schedule) Official source · checked 2 October 2026
2. GOSI awareness platform: who the new system covers (SANED 0.75% and 0.75%, occupational hazards 2%) Official source · checked 2 October 2026
3. GOSI: employer journey (45,000 riyal cap, parts of the contributory wage) Official source · checked 2 October 2026
4. GOSI: annuities page (9% on the contributor and 9% on the employer under the previous system) Official source · checked 2 October 2026
5. GOSI: contributor FAQ (non-Saudis are covered for occupational hazards only) Official source · checked 2 October 2026
6. Labour Law (Articles 2, 84, 85 and 87), Ministry of Human Resources and Social Development edition, 2025 Official source · checked 2 October 2026
7. ZATCA: income tax rate of 20% Official source · checked 2 October 2026
8. ZATCA: VAT at 15% Official source · checked 2 October 2026

🇦🇪 United Arab Emirates Partly verified

1. The Official Portal of the UAE Government: pensions and social security for UAE citizens (26%: 11% insured and 15% employer, the 70,000 cap, and the 31 October 2023 date) Official source · checked 2 October 2026
2. GPSSA: distribution of contributions (5%, 12.5% and 2.5% under Law No. 7 of 1999) and the contribution account salary limits (3,000 to 70,000) Official source · checked 2 October 2026
3. Ministry of Human Resources and Emiratisation (MOHRE): Federal Decree-Law No. 33 of 2021 Regarding the Regulation of Employment Relationship and its amendments (Article 51) Official source · checked 2 October 2026
4. Involuntary Loss of Employment (ILOE) insurance scheme: categories and premiums Official source · checked 2 October 2026
5. Ministry of Finance: Federal Decree-Law No. 47 of 2022 and its amendments, Article 3 (0%, 9%, and 15% for multinational groups) Official source · checked 2 October 2026
6. Ministry of Finance: Domestic Minimum Top-up Tax, in force for financial years starting from 1 January 2025 Official source · checked 2 October 2026
7. PwC Worldwide Tax Summaries: the 375,000 dirham threshold for the 0% rate (secondary source, used as a cross-check) Secondary source used to cross-check · checked 2 October 2026

🇶🇦 Qatar Fully verified

1. Law No. (1) of 2022 issuing the Social Insurance Law, Official Gazette issue 7 of 3 July 2022 (Articles 1, 11, 12 and 13) Official source · checked 2 October 2026
2. Labour Law No. (14) of 2004 (Articles 54, 56 and 61) Official source · checked 2 October 2026
3. General Tax Authority: taxes information (income tax of 10% on business activities, no VAT in force) Official source · checked 2 October 2026
4. General Tax Authority: global and domestic minimum tax of 15% (Law No. 22 of 2024) Official source · checked 2 October 2026

🇰🇼 Kuwait Partly verified

1. PIFSS: brief guide to the social insurance law (table of monthly contribution rates and caps), January 2023 edition, archived copy because the site could not be reached directly Official source · checked 2 October 2026
2. PwC Worldwide Tax Summaries: Kuwait, social security contributions (11.5% and 8% capped at 2,750, and 2.5% capped at 1,500), reviewed 22 July 2026 (secondary source, used as a cross-check) Secondary source used to cross-check · checked 2 October 2026
3. Private Sector Labour Law No. 6 of 2010 and its amendments (Articles 51, 52 and 53), text published on Mohamah.net (secondary source, as the official site could not be reached) Secondary source used to cross-check · checked 2 October 2026
4. Central Bank of Kuwait: US dollar exchange rate of 307.950 fils on 1 October 2026 Official source · checked 2 October 2026
5. KUNA: Ministry of Finance issues the executive regulations of the law on taxing multinational entities (Decree-Law No. 157 of 2024, in force from 1 January 2025, rate 15%); text checked through the search index as the site could not be opened Official source · checked 2 October 2026
6. PwC Worldwide Tax Summaries: Kuwait, corporate tax of 15% on foreign companies and a 15% domestic top-up tax (secondary source) Secondary source used to cross-check · checked 2 October 2026

🇴🇲 Oman Partly verified

1. Social Protection Law issued by Royal Decree 52/2023 (amended text: Articles 52, 68, 70, 90, 115, 116, 121, 123, 127, 128, 136, 137 and 139), Official Gazette 1503, via the Qanoon website Official source · checked 2 October 2026
2. Royal Decree 60/2025 amending Article 6 of Royal Decree 52/2023 (deferring work injury cover for non-Omanis and the savings scheme), Official Gazette 1604 Official source · checked 2 October 2026
3. Labour Law issued by Royal Decree 53/2023 (Article 61) Official source · checked 2 October 2026
4. Royal Decree 56/2025 issuing the Personal Income Tax Law (5%, 42,000 rials, in force from 1 January 2028), Official Gazette 1602 Official source · checked 2 October 2026
5. Income Tax Law issued by Royal Decree 28/2009 and its amendments (Article 112: 15%) Official source · checked 2 October 2026
6. Value Added Tax Law issued by Royal Decree 121/2020 (Article 36: 5%) Official source · checked 2 October 2026
7. Royal Decree 70/2024 issuing the law on top-up tax on constituent entities of multinational groups (15%, from 1 January 2025) Official source · checked 2 October 2026

🇧🇭 Bahrain Partly verified

1. Law No. 14 of 2022 amending the Social Insurance Law (Article 33 and the fourth transitional article), Legislation and Legal Opinion Commission Official source · checked 2 October 2026
2. SIO: optional insurance FAQ (21%, rising by 1% a year to 24% in January 2028) Official source · checked 2 October 2026
3. Social Insurance Law issued by Legislative Decree No. 24 of 1976 (Article 47: employment injury 3%) Official source · checked 2 October 2026
4. Law No. 78 of 2006 on unemployment insurance (Article 6) Official source · checked 2 October 2026
5. SIO: end-of-service gratuity for non-Bahrainis (4.2% and 8.4%, since 1 March 2024) Official source · checked 2 October 2026
6. Labour Law for the Private Sector No. 36 of 2012 (Article 116) Official source · checked 2 October 2026
7. NBR: Domestic Minimum Top-up Tax (Decree-Law No. 11 of 2024, from 1 January 2025) Official source · checked 2 October 2026
8. NBR: VAT calculator, 10% Official source · checked 2 October 2026
9. PwC Worldwide Tax Summaries: Bahrain, contributions of 18% and 8% for nationals and 3% and 1% for expats, reviewed 26 July 2026 (secondary source, used as a cross-check) Secondary source used to cross-check · checked 2 October 2026

Levant and Iraq

🇯🇴 Jordan Fully verified

1. Income Tax Law No. 34 of 2014 as amended by Amending Law No. 38 of 2018 (Articles 4, 9, 11 and 17), Jordan Open Government Data portal Official source · checked 2 October 2026
2. Social Security Law No. 1 of 2014 and its amendments (Articles 20, 24, 42, 48 and 59) Official source · checked 2 October 2026
3. Jordan News Agency (Petra), citing the Social Security Corporation: wage cap of 3,733 dinars for 2026 Official source · checked 2 October 2026
4. Labour Law No. 8 of 1996 and its amendments (Article 32), Jordan Open Government Data portal Official source · checked 2 October 2026
5. Central Bank of Jordan: foreign exchange rates (the US dollar at 708 to 710 fils) Official source · checked 2 October 2026
6. PwC Worldwide Tax Summaries: Jordan, other taxes (secondary source used to confirm the 16% sales tax rate) Secondary source used to cross-check · checked 2 October 2026

🇮🇶 Iraq Estimate

1. PwC Worldwide Tax Summaries: Iraq, taxes on personal income (secondary source, brackets of 3% to 15%) Secondary source used to cross-check · checked 2 October 2026
2. PwC Worldwide Tax Summaries: Iraq, deductions (secondary source, allowances and deductibility of social security contributions) Secondary source used to cross-check · checked 2 October 2026
3. PwC Worldwide Tax Summaries: Iraq, other taxes (secondary source, social security 5% and 12%) Secondary source used to cross-check · checked 2 October 2026
4. PwC Worldwide Tax Summaries: Iraq, tax administration (secondary source, monthly withholding and payment within 15 days) Secondary source used to cross-check · checked 2 October 2026
5. Central Bank of Iraq: US dollar rate of 1,310 dinars Official source · checked 2 October 2026

🇱🇧 Lebanon Partly verified

1. Citizen Budget 2024, Basil Fuleihan Institute of Finance (Ministry of Finance): Article 47 (salary brackets) and Articles 48 and 49 (family deduction) of the 2024 Budget Law Official source · checked 2 October 2026
2. Citizen Budget 2025 (Ministry of Finance): Article 17, conversion of foreign currency salaries at the Banque du Liban rate and quarterly payment Official source · checked 2 October 2026
3. Citizen Budget 2026 (Ministry of Finance): the 2026 Budget Law was passed on 29 January 2026 without changing the salary brackets, with an exchange rate of 89,500 pounds to the dollar Official source · checked 2 October 2026
4. National Social Security Fund: earnings cap of 120 million pounds for the sickness and maternity branch (memo 805) Official source · checked 2 October 2026
5. National Social Security Fund: minimum wage of 28 million pounds since 1/8/2025 (memo 801, Decree 699) Official source · checked 2 October 2026
6. National Social Security Fund: family allowances earnings cap raised to 28 million pounds from 1/5/2026 (Decree 2923) Official source · checked 2 October 2026
7. National Social Security Fund (memo of 24/1/2024): the full sickness and maternity rate on the employer and the insured person is 11% Official source · checked 2 October 2026
8. National Social Security Fund (24/4/2025): the employee pays 3% towards sickness and maternity contributions Official source · checked 2 October 2026
9. PwC Worldwide Tax Summaries: Lebanon (secondary source used to confirm 6% for family allowances, 11% VAT and 17% corporate tax) Secondary source used to cross-check · checked 2 October 2026
10. Kallas Law Firm: Lebanon tax guide (secondary source confirming that employees get the same family deduction under Article 31) Secondary source used to cross-check · checked 2 October 2026

🇸🇾 Syria Estimate

1. Decree No. 67 of 2026 (SANA): general minimum wage raised to 12,560 new pounds a month from 1/5/2026 Official source · checked 2 October 2026
2. Al-Ikhbariya Syria: the Finance Minister's implementing instructions for Decree 67; the minimum wage of 12,560 pounds is also the tax-free minimum Official source · checked 2 October 2026
3. Al-Watan newspaper: text of the implementing instructions for Legislative Decree No. 30 of 2023 (Article 19 on brackets, Article 20 on the tax-free minimum) Official source · checked 2 October 2026
4. SANA: Finance Minister, tax-free minimum of 837,000 old pounds for salaries until the end of 2025, with the new law in preparation Official source · checked 2 October 2026
5. Al-Manara University (Syria): lecture on salary tax with a worked example, the 7% social insurance deduction and how the tax-free minimum is applied to the brackets Secondary source used to cross-check · checked 2 October 2026
6. Syrian Business Gateway (March 2026): Law No. 24 of 2003 and its amendments is still the law in force, and the new law has not taken effect Secondary source used to cross-check · checked 2 October 2026
7. Trading Economics: US dollar at 122 new Syrian pounds (secondary source; the Central Bank of Syria website was not available) Secondary source used to cross-check · checked 2 October 2026

🇵🇸 Palestine Fully verified

1. Decree-Law No. (8) of 2011 on Income Tax (Articles 7, 11, 12, 14 and 16), Maqam encyclopaedia, An-Najah National University Official source · checked 2 October 2026
2. Decree-Law No. (5) of 2015 amending the Income Tax Decree-Law: exemption of 36,000 shekels, brackets of 5%, 10% and 15%, and corporate tax of 15% and 20% Official source · checked 2 October 2026
3. Decree-Law No. (14) of 2016 amending the Income Tax Decree-Law (the latest amendment published in Maqam) Official source · checked 2 October 2026
4. Decree-Law No. (19) of 2016 on Social Security, legislation status: suspended Official source · checked 2 October 2026
5. Palestinian Ministry of Finance: Income Tax services guide (residence exemption of 36,000 shekels, residency conditions of 120 and 183 days, return deadlines and the early filing discount) Official source · checked 2 October 2026
6. Palestinian Ministry of Finance: Decree-Law No. (26) of 2024 on Value Added Tax (16% rate) Official source · checked 2 October 2026
7. Official representative rate of the US dollar, 3.06 shekels on 2/10/2026 (the central bank that issues the shekel) Official source · checked 2 October 2026
8. PwC Worldwide Tax Summaries: Palestinian Territories (secondary source used to cross-check the brackets) Secondary source used to cross-check · checked 2 October 2026

🇵🇸 Palestine (inside the Green Line) Fully verified

1. Tax authority: guide to calculating income tax on salaries for 2026, updated April 2026 (brackets after the widening, the surtax, credit point value of 242, qualifying income ceiling of 9,700, average wage of 13,769, the list of qualifying towns and their rates, severance pay exemption of 13,750) Official source · checked 2 October 2026
2. Income Tax Ordinance, consolidated text (sections 1, 11, 34, 36, 36A, 45A, 91, 121B, 125B, 126 and 160), Nevo legal database Secondary source used to cross-check · checked 2 October 2026
3. National Insurance Institute: contribution rates for employees (reduced-rate ceiling of 7,703 and maximum of 51,910 from 1/1/2026) Official source · checked 2 October 2026
4. National Insurance Institute: employers circular No. 1522 of 1/4/2026 (split of rates between employee and employer, average wage, minimum wage) Official source · checked 2 October 2026
5. Extension order for comprehensive pension insurance, consolidated text 2011 (insured wage up to the average wage, 6-month waiting period) Official source · checked 2 October 2026
6. National Insurance Institute, study "The Mandatory Pension Law" 2023: 6% from the employee, and 6.5% pension and 6% severance from the employer Official source · checked 2 October 2026
7. Severance Pay Law 1963, consolidated text (sections 1, 6 to 11, 12 and 14), published on the National Insurance Institute website Official source · checked 2 October 2026
8. Tax authority: explanatory guidance on raising VAT to 18% from 1/1/2025 Official source · checked 2 October 2026
9. Official representative rate of the US dollar, 3.06 shekels on 2/10/2026 (the central bank that issues the shekel) Official source · checked 2 October 2026
10. PwC Worldwide Tax Summaries: other taxes and national insurance contributions (secondary source used to cross-check) Secondary source used to cross-check · checked 2 October 2026

Egypt, Sudan and Yemen

🇪🇬 Egypt Fully verified

1. Law No. 7 of 2024 amending Articles 8 and 13/1 of the Income Tax Law (Official Gazette issue 7 bis (A), 21 February 2024), reproduced text of the law Official source · checked 2 October 2026
2. Record of Law 7 of 2024 with the Official Gazette file (Manshurat Qanuniya) Official source · checked 2 October 2026
3. Income Tax Law No. 91 of 2005 and its amendments (Articles 2, 3, 9, 13 and 49) Official source · checked 2 October 2026
4. National Organization for Social Insurance: minimum and maximum contribution wage raised from 1 January 2026 (news item of 30/11/2025) Official source · checked 2 October 2026
5. Social Insurance and Pensions Law No. 148 of 2019 (Articles 2, 19, 36, 46, 69 and 86) Official source · checked 2 October 2026
6. Law No. 4 of 2021 amending the Martyrs' Fund Law (Official Gazette issue 8 bis, 3 March 2021) Official source · checked 2 October 2026
7. Value Added Tax Law No. 67 of 2016 (Article 3) Official source · checked 2 October 2026
8. Central Bank of Egypt: official exchange rates Official source · checked 2 October 2026
9. PwC Worldwide Tax Summaries: Egypt, taxes on personal income (secondary source, for cross-checking only) Secondary source used to cross-check · checked 2 October 2026

🇸🇩 Sudan Estimate

1. Council of Ministers: order under the (Personal) Income Tax Act, Decision No. 457 of 2022 dated 29 November 2022 (published on the Taxation Chamber website) Official source · checked 2 October 2026
2. Taxation Chamber, General Directorate of Personal Income Tax: circular on Decision 457 of 2022 with the annual and monthly brackets (3 April 2023) Official source · checked 2 October 2026
3. Taxation Chamber: section 17 of the Income Tax Act 1986 and the taxation of all public and private sector employees (11 September 2024) Official source · checked 2 October 2026
4. Income Tax Act 1986 (English text on the Taxation Chamber website), section 28 Official source · checked 2 October 2026
5. Sudanese Social Insurance Act 1990, sections 3 and 25 (reproduced text, Mohamah.net) Secondary source used to cross-check · checked 2 October 2026
6. Comprehensive Reference on Taxes and Zakat in Sudan 2026, Mamoun Idris, published on the website of the Accounting and Auditing Profession Regulation Council (secondary source) Secondary source used to cross-check · checked 2 October 2026
7. Central Bank of Sudan: Economic and Financial Statistics Review, first quarter 2026 Official source · checked 2 October 2026

🇾🇪 Yemen Partly verified

1. Law No. 17 of 2010 on Income Taxes, Articles 48, 49, 50, 62 and 63 (file from the Tax Authority in Aden) Official source · checked 2 October 2026
2. Tax Authority in Sanaa: Law No. 8 of 2020 amending Law 17 of 2010 (for comparison, not applied in the calculator) Official source · checked 2 October 2026
3. Republican Decree-Law No. 26 of 1991 on Social Insurance, Articles 27 and 49 (Official Gazette text reproduced, University of Minnesota Human Rights Library) Official source · checked 2 October 2026
4. Central Bank of Yemen (Aden): periodic bulletin, April to June 2026 Official source · checked 2 October 2026
5. Central Bank of Yemen (Aden): monetary and financial developments, February 2026 Official source · checked 2 October 2026

North Africa (Maghreb)

🇲🇦 Morocco Fully verified

1. General Tax Code, 2026 edition (DGI): article 73-I (income tax scale, Finance Law 60-24 for 2025) Official source · checked 2 October 2026
2. General Tax Code 2026: article 59 (professional expenses 35% / 25% with a 35,000 dirham cap, and deduction of social contributions) Official source · checked 2 October 2026
3. General Tax Code 2026: article 74 (600 dirhams per dependant, up to 3,600 dirhams, Finance Law 50-25 for 2026), article 19 (corporate tax 20%) and article 99 (VAT 20% and 10%) Official source · checked 2 October 2026
4. Insurance and Social Welfare Supervisory Authority (ACAPS): CNSS summary sheet, contribution rates and the 6,000 dirham ceiling Official source · checked 2 October 2026
5. Employee AMO rate 2.26% and employer rates (1.85% and 1.6%): secondary check (Upsilon Consulting, humantal.ma) because cnss.ma could not be reached Secondary source used to cross-check · checked 2 October 2026
6. Bank Al-Maghrib: reference exchange rate Official source · checked 2 October 2026

🇩🇿 Algeria Fully verified

1. Finance Law 2022 (Law 21-16), article 31 amending article 104 of the Direct Taxes Code: the scale, the 40% reduction, the 30,000 dinar exemption and the 137/51 formula, Official Journal No. 100 of 2021 Official source · checked 2 October 2026
2. Finance Law 2026 (Law 25-17), article 11: article 104 unchanged for salaries, Official Journal No. 88 of 2025 Official source · checked 2 October 2026
3. Finance Law 2025 (Law 24-08), article 8, and Finance Law 2023, article 5: the point on salaries unchanged Official source · checked 2 October 2026
4. Executive Decree 15-236 setting the split of the social security contribution rate (25% employer, 9% employee), Official Journal No. 49 of 2015 Official source · checked 2 October 2026
5. Finance Law 2017, articles 26 and 27: VAT at 19% and 9%, Official Journal No. 77 of 2016 Official source · checked 2 October 2026
6. Bank of Algeria: daily exchange rates Official source · checked 2 October 2026

🇹🇳 Tunisia Partly verified

1. Law No. 48 of 2024 on the Finance Law for 2025, article 36 (income tax scale), Official Gazette No. 149 Official source · checked 2 October 2026
2. Personal Income Tax and Corporate Tax Code (tax administration version): article 26 (professional expenses 10%, up to 2,000 dinars), article 40 and article 44 Official source · checked 2 October 2026
3. Law No. 17 of 2025 on the Finance Law for 2026, article 87 (continuing the temporary reduction of the social solidarity contribution) Official source · checked 2 October 2026
4. Tax administration general note No. 1 of 2026: the 0.5% contribution on income and the exemption up to 5,000 dinars Official source · checked 2 October 2026
5. Decree-Law No. 79 of 2022 (Finance Law 2023), article 22: the half-point formula Official source · checked 2 October 2026
6. Finance Law 2025, article 17: 0.5% levy on both employer and employee for the job-loss insurance fund, and article 37: corporate tax 20% Official source · checked 2 October 2026
7. VAT Code updated in January 2026, article 7 (19%, 13% and 7%) Official source · checked 2 October 2026
8. CNSS rate of 9.18% for the employee and 16.57% for the employer (9.68% and 17.07% in total with job loss): secondary check (africarrieres.com and fmcgroup.com) because cnss.tn could not be reached Secondary source used to cross-check · checked 2 October 2026
9. Bank of Algeria: daily exchange rates (cross rate for the Tunisian dinar) Secondary source used to cross-check · checked 2 October 2026

🇱🇾 Libya Estimate

1. Tax Authority: list of laws (Law No. 7 of 2010 on income taxes and its executive regulation are listed but the files could not be downloaded) Official source · checked 2 October 2026
2. PwC Worldwide Tax Summaries, Libya: rates of 5% and 10% and the 12,000 dinar bracket (reviewed 31 May 2026) Secondary source used to cross-check · checked 2 October 2026
3. PwC Worldwide Tax Summaries, Libya: personal exemptions of 1,800 and 2,400 dinars Secondary source used to cross-check · checked 2 October 2026
4. Social Security Fund: contribution rates table (from 1 August 2015 to now): 15%, of which 3.75% on the insured person, 10.5% on the national employer and 0.75% on the treasury Official source · checked 2 October 2026
5. PwC Worldwide Tax Summaries, Libya: gives a rate of 20.5% (5.125% for the employee), which conflicts with the Fund table Secondary source used to cross-check · checked 2 October 2026
6. Decision No. 182 of 1991 of the Secretary of the People's Committee of the Social Security Fund: contribution split 25% on the insured person, 70% on the national employer and 5% on the treasury (published on the Tax Authority website) Official source · checked 2 October 2026
7. Law No. 10 of 2009 amending Law No. 20 of 2007 on the Social Solidarity Fund, article 3: contribution of 1% of the total income of workers (published on the Tax Authority website) Official source · checked 2 October 2026
8. Central Bank of Libya: exchange rates Official source · checked 2 October 2026

🇲🇷 Mauritania Estimate

1. General Tax Code (Law 2019-018), 2020 edition published on the tax administration website: articles 110, 113 and 114 Official source · checked 2 October 2026
2. Finance Law for 2026 (Ministry of Economy and Finance): its tax provisions do not change the tax on salaries and wages Official source · checked 2 October 2026
3. Finance Law for 2025: its tax provisions do not change the tax on salaries and wages Official source · checked 2 October 2026
4. PwC Worldwide Tax Summaries, Mauritania: the same scale and exemption (reviewed 7 August 2026) Secondary source used to cross-check · checked 2 October 2026
5. PwC Worldwide Tax Summaries, Mauritania: CNSS 1% for the employee and 15% for the employer, up to 15,000 ouguiyas a month Secondary source used to cross-check · checked 2 October 2026
6. PwC Worldwide Tax Summaries, Mauritania: VAT 16% and corporate tax 25% Secondary source used to cross-check · checked 2 October 2026
7. Law 2012-007 extending health insurance (CNAM) to the private sector: the contribution rate is set by decree Official source · checked 2 October 2026
8. Bank of Algeria: daily exchange rates (cross rate for the ouguiya) Secondary source used to cross-check · checked 2 October 2026

Horn of Africa and Comoros

🇸🇴 Somalia Partly verified

1. Federal Ministry of Finance: Income Tax Manual for the 2025 law and its regulations (November 2025) Official source · checked 2 October 2026
2. Ministry of Finance: booklet on the Income Tax Law and Regulations 2025 (in Somali, December 2025) with a worked example Official source · checked 2 October 2026
3. Income Tax Law No. 37 (Sh.Lr.37), scanned copy on the Ministry of Finance website Official source · checked 2 October 2026

🇩🇯 Djibouti Partly verified

1. General Tax Code 2015, articles 3 to 17 (Ministry of Budget) Official source · checked 2 October 2026
2. Initial Finance Law for 2025 (loi n° 150/AN/24/9ème L), tax provisions Official source · checked 2 October 2026
3. CNSS Djibouti: declaring and paying contributions Official source · checked 2 October 2026
4. CNSS Djibouti: how the fund is financed Official source · checked 2 October 2026
5. Central Bank of Djibouti: fixed exchange rate of 177.721 francs to the dollar Official source · checked 2 October 2026

🇰🇲 Comoros Estimate

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