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Comoros Salary Calculator 2026

Free Comoros salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Comoros (2026)

Educational model - not tax advice. Currency KMF. Personal income is taxed under the IGR (impot general sur le revenu) progressive bareme; salaries are withheld at source by the employer.

Employee (private sector, non-fonctionnaire)

  • Employee social contribution: CRC retirement (Caisse de Retraites des Comores, non-fonctionnaire scheme) 3% of gross, with no published ceiling. The CNSPS employee share (work accidents, maternity, health) is 0% because those branches are employer-financed and the AMO health rate is not yet published.
  • Salary taxable base (Art. 12.8): from gross, deduct pension and social-security contributions capped together at 6% of gross, then apply a 30% lump-sum professional-expense deduction (frais professionnels forfaitaires) on the remainder. With a 3% CRC contribution (under the 6% cap) the base is 0.70 x (gross minus 3% CRC).
  • IGR on the annual taxable base: 0% to 150,000 (exemption, Art. 11.5-1); 5% to 500,000; 10% to 1,000,000; 15% to 1,500,000; 20% to 2,500,000; 25% to 3,500,000; 30% above 3,500,000 KMF. There is no fixed personal allowance in KMF; the 150,000 exemption plays that role.
  • Employer cost (no published ceiling): CRC retirement 5% plus CNSPS work accidents (AT-MP) 5% for the 1re branche d'activite (the highest risk class; 2e branche 3%, 3e branche 2.5%) = 10% of gross by default.
  • Out of scope: dependants relief (Art. 14.5; the current bareme states no explicit per-dependant KMF deduction), the +1% CNSPS maternity charge levied only on female workers, the AT-MP lower risk branches (3% / 2.5%), benefits-in-kind valuation, the actual-expense substitution for the 30% lump sum, and the AMO health branch (PROVISIONAL, set to 0 until a rate is published).

Sources: Code General des Impots des Comores (AGID / eRegulations) - Art. 11.5, 12.8, 14.2, ILO - Etude comparative ... securite sociale aux Comores (Tableau 11-12).

Self-employed (travailleur independant / profession liberale)

  • Net business profit (revenue minus deductible business expenses and amortisation, BAAIC or BNC per the Code) is taxed under the same IGR bareme as salaries: 0% to 150,000; 5% to 500,000; 10% to 1,000,000; 15% to 1,500,000; 20% to 2,500,000; 25% to 3,500,000; 30% above. The 30% salary professional-expense lump sum does not apply.
  • No compulsory social-security contribution is identified for the genuinely self-employed (CNSPS and CRC affiliation obligations target employers), so social contributions are 0 unless the person voluntarily affiliates.
  • Out of scope: dependants relief (Art. 14.5), the acompte installment schedule (30 June, 30 September, 31 December), and voluntary social-security affiliation.

Code General des Impots des Comores (AGID / eRegulations) - Art. 11.5, 12.7, 14.2.