Guide de l'expatrié à long terme en Comoros

Relocating to Comoros requires careful navigation of its immigration system, which can be less structured and documented online compared to many Western nations. The official authority for immigration matters is typically the Direction Générale de la Sûreté Nationale (General Directorate of National Security) under the Ministry of Interior.

• Visa-free entry and tourist stay limits: Many nationalities, including citizens from the European Union, United States, United Kingdom, Canada, Australia, and most African countries, are eligible for a Visa on Arrival (VOA) at Prince Said Ibrahim International Airport (Hahaya) in Moroni. This VOA typically grants a stay of up to 45 days for tourism purposes. The fee for a VOA is approximately €50 (around KMF 24,600 as of May 2026), payable upon arrival. It's crucial to have a valid passport (at least six months validity), a return ticket, and proof of sufficient funds for your stay.

• Temporary residency tracks (work, study, family, investment): Comoros does not have clearly defined, publicly available 'tracks' for temporary residency in the same way many developed countries do. Residency permits are generally granted based on a specific purpose, requiring sponsorship or a compelling reason for an extended stay. These are typically processed through the Direction Générale de la Sûreté Nationale or Comorian diplomatic missions abroad.

  • Work Residency: Requires a job offer from a Comorian employer. The employer typically initiates the process by applying for a work permit on behalf of the foreign national. This permit is then linked to a residency visa. Proof of the employer's registration and the necessity of hiring a foreigner is usually required.
  • Study Residency: Requires official acceptance from a recognized educational institution in Comoros. Applicants must demonstrate sufficient financial means to cover tuition and living expenses, and proof of accommodation.
  • Family Reunion: Available for spouses and dependent children of Comorian citizens or foreign residents. Requires proof of relationship (marriage certificate, birth certificates), the sponsor's valid residency status, and evidence of financial capacity to support dependents.
  • Investment Residency: While Comoros previously had a prominent Citizenship by Investment (CBI) program, its status has been subject to international scrutiny and review. As of May 2026, the operational status for new applications to the CBI program is unclear or suspended according to many reports. For direct investment leading to residency, it's imperative to consult with the Comorian Ministry of Economy or a local legal advisor to understand current policies and requirements, as these are not standardized for general residency.

• Permanent residency: Permanent residency is rarely granted and typically follows many years (e.g., 5-10 years) of continuous temporary residency, demonstrating strong ties to the country and a stable financial situation. The process is highly discretionary and involves a thorough review by the Direction Générale de la Sûreté Nationale.

• Citizenship: Citizenship can be acquired by birth, descent, or naturalization. Naturalization typically requires a long period of legal residency (e.g., 10 years or more), good conduct, and integration into Comorian society. As mentioned, the Citizenship by Investment program's current status for new applicants is uncertain; direct inquiry with official Comorian authorities is essential for up-to-date information.

• Work permits and employment authorisation for foreigners: A work permit is mandatory for any foreigner intending to work in Comoros. The process is employer-driven, requiring the employer to justify the need for foreign labor and obtain approval from the Ministry of Labour. Once approved, this permit allows the foreign national to apply for a corresponding residency visa. Work permits are generally issued for a specific period and are tied to the employer.

• Digital nomad or remote worker visa programmes: As of May 2026, Comoros does not offer a specific digital nomad or remote worker visa program. Remote workers wishing to stay long-term would typically need to explore existing temporary residency options, such as business visas or work permits, which are not designed for the flexibility of digital nomadism and can be complex to obtain without a local employer or significant investment.

• Student visas: As outlined under temporary residency, student visas require acceptance from a Comorian educational institution, proof of financial means, and accommodation arrangements. These are typically valid for the duration of the study program.

• Family reunion and dependent visas: These visas allow spouses and dependent children to join a Comorian citizen or a foreign resident. Key requirements include authenticated marriage and birth certificates, and proof of the sponsor's ability to financially support the dependents.

• Application process: where to apply, documentation, fees, timelines:

  • Where to apply: Applications for long-term visas and residency permits are typically made at the nearest Comorian embassy or consulate in your home country. If there is no Comorian diplomatic mission, applications might be submitted upon arrival at the Direction Générale de la Sûreté Nationale in Moroni, though this is generally not recommended for long-term stays without prior arrangement.
  • Documentation: Required documents usually include:
    • Valid passport (with at least 6 months validity beyond intended stay).
    • Completed application forms.
    • Passport-sized photographs.
    • Police clearance certificate from your home country.
    • Medical certificate.
    • Proof of purpose of stay (e.g., job offer, university acceptance, marriage certificate, business registration).
    • Proof of financial means.
    • Return or onward ticket (for temporary visas).
    • Accommodation details.
    • Any other documents requested by the authorities. All documents not in French or Arabic may require certified translation.
  • Fees: Visa and residency permit fees vary significantly depending on the type and duration. It's essential to inquire directly with the embassy or the Direction Générale de la Sûreté Nationale for current fee schedules.
  • Timelines: Processing times can be unpredictable and lengthy, ranging from several weeks to several months. It is advisable to apply well in advance of your intended travel date.

• Renewal procedures: Residency permits are typically issued for one year and are renewable. Renewal applications must be submitted to the Direction Générale de la Sûreté Nationale before the current permit expires. Requirements usually include updated documentation, proof of continued purpose of stay, and payment of renewal fees.

• Common pitfalls and refusal reasons: Common reasons for visa or residency refusal include incomplete documentation, insufficient financial proof, a criminal record, failure to clearly state the purpose of stay, overstaying previous visas, or perceived security risks. The lack of clear, publicly available guidelines can also lead to confusion; direct communication with authorities is often necessary.

Understanding tax obligations in Comoros is crucial for long-term expats, as the system can be complex and information, especially in English, is not always readily available. The primary tax authority is the Direction Générale des Impôts (General Directorate of Taxes).

• Tax residency rules: when a foreigner becomes a tax resident: An individual is generally considered a tax resident in Comoros if they reside in the country for more than 183 days within a 12-month period, or if their primary center of economic interest is in Comoros. Tax residents are subject to Comorian tax on their worldwide income, while non-residents are taxed only on income sourced within Comoros.

• Income tax rates and brackets for residents vs non-residents: Comoros operates a progressive income tax system. Specific, up-to-date tax brackets for 2025-2026 are not widely published in English. However, general rates for individuals can range from 0% for low incomes to potentially 35% or higher for top earners. Non-residents are taxed at a flat rate or specific rates on their Comorian-sourced income, which may differ from resident rates. It is highly recommended to consult a local tax advisor for the most current and specific rates applicable to your income level and residency status.

• Double taxation treaties: list key countries with active treaties: Comoros has a very limited number of double taxation treaties (DTTs). One notable treaty is with France. Expats from other countries should assume that their income might be subject to tax in both Comoros and their home country, unless a specific DTT is in place. It is essential to verify the existence and provisions of any DTT with your home country's tax authority or a Comorian tax expert.

• Social security and pension contributions for foreigners: Foreigners working under a Comorian employment contract are generally subject to mandatory social security contributions. Both employees and employers contribute a percentage of the gross salary to the national social security fund (Caisse Nationale de Prévoyance Sociale - CNPS). Contribution rates vary but typically include contributions for old-age pensions, health insurance, and family benefits. Expats should clarify their specific obligations with their employer and a local tax advisor.

• Tax filing requirements, deadlines, and how to file: Tax residents are required to file an annual income tax return. The tax year in Comoros is the calendar year (January 1 to December 31). The deadline for filing individual income tax returns is typically around March 31 or April 30 of the following year. Filing is done with the Direction Générale des Impôts. The process usually involves submitting a declaration form along with supporting documentation of income and deductions. Given the language barrier and potential complexity, many expats engage local accountants.

• Tax deductions and allowances available to expats: Specific deductions and allowances for expats are not extensively detailed in public English resources. Generally, deductions may include certain professional expenses or family-related allowances, but these are often limited. It is crucial to seek advice from a local tax professional to understand any applicable deductions.

• Property ownership tax for foreigners: Foreigners are generally permitted to own property in Comoros. Property ownership is subject to various local taxes, including property tax (taxe foncière) and potentially transfer taxes upon sale. Rates vary by municipality and property value. Legal and tax advice is essential before purchasing property.

• Capital gains tax: Capital gains arising from the sale of real estate, shares, or other assets are generally subject to capital gains tax in Comoros. The rates can vary depending on the asset type and holding period. Expats should factor this into any investment or asset disposal plans.

• VAT and other indirect taxes affecting daily life: Value Added Tax (TVA) is applied to most goods and services in Comoros. The standard VAT rate is typically 10% (as of May 2026), though some goods and services may be exempt or subject to reduced rates. Other indirect taxes include customs duties on imported goods and various local fees.

• Wealth or net worth taxes if applicable: Comoros does not currently impose a specific wealth or net worth tax on individuals.

• When to engage a local tax advisor: It is highly recommended to engage a local tax advisor or accountant immediately upon establishing residency or commencing employment in Comoros. The Comorian tax system can be opaque, and detailed information in English is scarce. A local expert can provide accurate, up-to-date advice on tax residency, income tax, social security, filing requirements, and ensure compliance.

• Penalties for non-compliance: Non-compliance with tax obligations, including late filing, underpayment, or tax evasion, can result in significant penalties, fines, and interest charges. Serious offenses may lead to legal action.