🇰🇲 How tax works
in Comoros.
CGI 2023 Art. 47 / Art. 97 · National income tax guide
The calculation, explained.
CGI Art. 97 progressive IRPP with Art. 47 nil band to KMF 150,000: then 5%/10%/15%/20%/25%/30% above KMF 3,500,000.
Salary taxable base is after limited pension/social deductions (cap 6% of gross) and the standard 30% professional-expense deduction; those are not auto-applied here.
Doctors: employment and independent practice
The Comoros comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · KMF
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 150,000 | 0.0% |
| 150,000 – 500,000 | 5.0% |
| 500,000 – 1,000,000 | 10.0% |
| 1,000,000 – 1,500,000 | 15.0% |
| 1,500,000 – 2,500,000 | 20.0% |
| 2,500,000 – 3,500,000 | 25.0% |
| Above 3,500,000 | 30.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to KMF 49,196,775.
- 1. Annual input
- KMF 49,196,775
- 2. Custom deductible expenses
- − KMF 0
- 3. Modeled allowance / base deduction
- − KMF 0
- 4. Modeled taxable base
- KMF 49,196,775
| Taxed portion | Rate | Tax |
|---|---|---|
| KMF 150,000 | 0.0% | KMF 0 |
| KMF 350,000 | 5.0% | KMF 17,500 |
| KMF 500,000 | 10.0% | KMF 50,000 |
| KMF 500,000 | 15.0% | KMF 75,000 |
| KMF 1,000,000 | 20.0% | KMF 200,000 |
| KMF 1,000,000 | 25.0% | KMF 250,000 |
| KMF 45,696,775 | 30.0% | KMF 13,709,033 |
- 5. Modeled tax credits (capped at tax due)
- − KMF 0
- 6. Included additional tax
- KMF 0
- 7. Income tax
- KMF 14,301,533
- Effective rate = tax ÷ annual input
- 29.1%
- After income tax, before other deductions
- KMF 34,895,243
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.