Welcome to Comoros Portal

Income tax on agricultural, artisanal, industrial and commercial profits is paid according to the same terms as those provided for in Articles 38 (instalments are due on June 30, September 30 and December 31). These installments are calculated on the basis of a quarter of the tax due for the previous financial year. It is also the General Administration of Taxes and Domains (AGID) which is responsible for collecting this tax.

The Benefits of Non-Commercial Professions (BNC) are the income assimilated to non-commercial profits, the profits of the liberal professions, offices and offices whose holders do not have the status of traders, the non-wage income of sportsmen and artists and the profits of all lucrative operations and source profits that are not related to another category of profits or income. The General Administration of Taxes and Domains (AGID) is responsible for collecting this tax.

A tax is established on all the profits or income made by companies and other legal persons called Company Tax. The General Administration of Taxes and Domains (AGID) which is responsible for collecting this tax.

The branch is a secondary company created and managed directly by a parent company. Generally, the branch is established in another geographical space (regularly abroad), than the company which is in charge of it. In the Comoros, the procedures for setting up a branch are managed by the National Agency for the Promotion of Investments (ANPI).