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Comoros

KM • ARABIC, FRENCH • KMF (Fr)

Comoros offers a frontier market for the intrepid, but significant barriers exist for the liberty-seeking entrepreneur. The archipelago’s natural beauty is offset by heavy bureaucracy and a high fiscal burden, with corporate taxes reaching fifty percent. Political stability remains fragile, and systemic corruption poses risks to property rights. While the islands offer a raw quality of life, the lack of economic freedom and infrastructure makes it a challenging destination. It is a high-risk environment where the state’s footprint often outweighs the promise of individual autonomy.

Upsides
  • Low effective tax rates for small enterprises due to limited state enforcement and collection capacity
  • Strategic maritime location in the Mozambique Channel for potential regional trade and logistics hubs
  • Minimal government interference in daily business operations due to weak central administrative oversight
Downsides
  • High levels of systemic corruption undermining legal certainty and property rights protection for foreign investors
  • Chronic infrastructure deficiencies, particularly regarding unreliable electricity supply and limited telecommunications connectivity
  • Persistent political instability and history of civil unrest creating significant long-term operational risks

Taxation

Tax Treaties 0
IP Box ? Intellectual Property Box. A tax incentive offering reduced rates on income derived from patents, copyrights, and other intellectual property. No
Exit Tax ? A tax on unrealized capital gains triggered when a taxpayer moves their tax residence to another country. No

Compliance

BEPS ? Base Erosion and Profit Shifting. An OECD framework to combat tax avoidance strategies used by multinationals to shift profits to low-tax jurisdictions. Non-member
FATF ? Financial Action Task Force. An intergovernmental body that sets standards to prevent money laundering and terrorist financing worldwide. Non-member
FATCA ? Foreign Account Tax Compliance Act. A US law requiring foreign banks to report accounts held by US citizens to the IRS. Non-signatory
CRS ? Common Reporting Standard. An OECD standard for automatic exchange of financial account information between tax authorities globally. Non-signatory

Blacklists

FATF Blacklist ? Countries identified by FATF as having serious deficiencies in anti-money laundering and counter-terrorist financing measures. Clear
EU Blacklist ? The EU list of non-cooperative tax jurisdictions. Countries that fail to meet transparency and fair taxation standards. Clear

Payment Platforms

Stripe Unavailable
PayPal Unavailable

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