BASIC COUNTRY FACTS

Full Name

Union of the Comoros

Capital

Moroni

Main Languages

• Comorian
• French
• Arabic

Population

832,322

Monetary Unit

Comorian franc

Internet Domain

.km

International dialing code

+269

Currency

Comorian franc

STATUTORY LABOR REQUIREMENTS

Probation Period

• Probationary period cannot exceed 6 months

Annual Leave

• Employees are entitled to paid annual leave of 22 days

Public Holidays

1. New Year's Day (1^st January)
2. Cheikh Al Maarouf Day (18^th March)
3. Prophet's Ascension
4. Labor Day (1^st May)
5. Eid al-Fitr
6. Comoros National Day (6^th July)
7. Eid al-Adha
8. Islamic New Year
9. Prophet's Birthday

Maternity Leave

• In the case of pregnancy every woman has the right to suspend work for the period of 14 consecutive weeks, 8 of which have to be taken after the birth.

Paternity Leave

• There is no paternity leave

Work Hours

• The standard working hours are 8 hours a day and 6 days a week

Overtime

• Overtime is paid at a premium of 25% of hourly pay

Severance

• There is no statutory severance pay

13th Month Salary in Brazil

• No
• There is no statutory requirement to pay the 13th or 14th month salary.
• The only bonus available is given in the form of food and shelter to expatriates that cannot afford living in the country with their salary.
• Annual leave is paid after one year of work. There is no evidence of any other special monetary remuneration.
  

INCOME TAX

• Taxation in the Comoros is based on the French tax system. 
• However, taxes are complex and tax rates are quite high.
• Individual income is taxed at progressive rates up to 30 percent, which applies on income of more than KMF3.5m. 
• No tax is paid on income up to KMF150,000. 
• All individuals with a permanent occupation in the Comoros are subject to personal taxation.

Taxable Income	Rate (%)
Less or equal to KMF 150,000	0%
KMF 150,001 - 500,000	5%
KMF 500,001 - 1,000,000	10%
KMF 1,000,001 - 1,500,000	15%
KMF 1,000,501 - 2,500,000	20%
KMF 2,500,001 - 3,500,000	25%
Over KMF 3,500,000	30%

SOCIAL SECURITY

• No contribution payed

IMMIGRATION

• Foreigners will need a visa to enter Comoros. Individuals
•  can get a visa on arrival at Hahaya airport or at other points of entry for €30.
• The main types of visas are as follows: -

• • Tourist Visa on arrival (valid for 45 days)
  • Long stay visa (valid for stays longer than 45 days)

• Travelers to the Comoros must hold a return or onward air ticket and all necessary documents for their return or onward journey.
• Comorians leaving the country must have a return ticket that cannot be refunded abroad.

Type of Visa/ Permit	Documents	Validity	Eligibility
Tourist Visa	Valid passport Travel itinerary Ticket	45 days	Foreigners visiting Comoros for less than 45 days must obtain a tourist visa
Long Stay Visa	Valid passport Travel itinerary Ticket Other supporting documents	valid for stays longer than 45 days	Foreigners visiting Comoros for more than 45 days must obtain a long stay visa

VALUE ADDED TAX

• There is a consumption tax that has a standard rate of 10%. 
• There are two reduced rates: electricity and telephone supply and banking services (5%); water supplies, private school fees and inter-island air fares (3%). 
• Basic necessities are zero-rated.

VAT
Standard Rate	10%
Reduced Rate	5%
Reduced Rate	3%
Zero Rate	0%

WITHHOLDING TAX

• Dividends are subject to 15% of withholding tax
• Interest is subject to 15% withholding tax
• Royalties are not subject to withholding tax

WHT
Dividends	15%
Interest	15%
Royalties	0%

STATUTORY BENEFITS

• These are mandatory benefits as postulated by law
• These include probationary period, annual leave, public holidays, maternity leave, overtime pay.
• Statutory benefits also include social security benefits

Statutory Benefits

Probationary Period

Annual Leave

Public Holidays

Maternity Leave

Overtime Pay

Social Security Benefits

EASE OF DOING BUSINESS

• The ease of doing business index is an index created by Simeon Djankov, an economist at the Central and Eastern Europe sector of the World Bank Group.
• Higher rankings (a low numerical value) indicate better, usually simpler, regulations for businesses and stronger protections of property rights.
• According to the World Bank Comoros ranked 160^th in the World in 2019 in terms of ease of doing business.