Km Personal Tax Domicile

---
name: km-personal-tax-domicile
description: "Comoros personal tax domicile reference linking the new 2026 definition to the earlier income-tax framework. Sets out the permanent-home and economic-interests alternatives, identifies the unresolved relationship with the older broader residence tests, and distinguishes domestic domicile from treaty allocation. Describes the baseline arrival and departure provisions with explicit amendment-review limits and points to new tax-clearance requirements for permanent departure. Does not invent a day-count safe harbour or certify historic rate tables as current. Full intervening amendments, treaty applications, numerical liability calculations and independent accountant review remain outstanding."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/km-personal-tax-domicile"
  jurisdiction: "KM"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Comoros: personal tax domicile and moves

## The new 2026 definition

Article 14 of [Finance Law 2026](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf) inserts CGI article **50 bis**. It says an individual is fiscally domiciled in Comoros when **either** of these conditions is met:

- A permanent home is available in Comoros.
- The centre of the individual's economic interests is in Comoros.

The two conditions are alternatives, not a requirement to meet both. The enacted wording on PDF page 14 contains no 183-day threshold. This provision therefore does not support a claim that staying fewer than 183 days automatically prevents Comorian tax domicile. [2026 law, new article 50 bis](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## Relationship with the older code needs reconciliation

The [official 2023 code, article 45](https://justice.gouv.km/wp-content/uploads/2025/03/comores-cgi-2023.pdf) used a broader set of criteria: home or principal stay, local professional activity unless merely ancillary, and centre of economic interests. It also addressed certain state officials serving abroad. The 2026 law **adds article 50 bis**; the text inspected does not expressly rewrite article 45 in the same passage.

Consequently, this draft does not assert that every older criterion has been repealed, or that a person failing the two new criteria is necessarily nonresident. A legible consolidated text, intervening amendments and authoritative interpretation are needed for that boundary. This is a specific unresolved legal interaction, not a reason to substitute a mainland French residence rule.

Practical evidence includes the availability and use of a permanent home, business and investment locations, and the economic facts supporting the claimed centre of interests. Travel records can help establish facts, but they do not create a statutory day-count exemption absent a rule providing one.

## Residence, source and treaties are separate questions

Article 44 of the 2023 code defines global net income by reference to salary/pension, investment, property, business and professional categories. Article 45 subjects fiscally domiciled individuals to IRPP, and nonresidents to Comorian-source income, subject to its treaty and exemption qualifications. It also addresses income allocated to Comoros by a double-tax agreement. These are the baseline provisions to reconcile with the 2026 definition, not proof that every receipt is taxable at one rate. [2023 code, articles 44–49](https://justice.gouv.km/wp-content/uploads/2025/03/comores-cgi-2023.pdf).

Determine the income category and source separately from domicile. A domestic residence finding does not itself decide the outcome under a particular treaty. No treaty tie-breaker or treaty exemption has been verified in this initial Guide.

## Arrival and departure: baseline rules requiring amendment confirmation

Article 123 of the 2023 code starts income brought into charge by the move to Comoros from the date domicile is established. It extends the same rule to acquiring a habitual residence where none existed previously. It does not say all income for the entire arrival year is automatically included. [2023 code, article 123](https://justice.gouv.km/wp-content/uploads/2025/03/comores-cgi-2023.pdf).

Article 124's departure framework covers income available before departure, business profits since the last taxed period and specified accrued income. It calls for a provisional declaration **at least thirty days before expected departure**, absent force majeure, and permits completion within the first three months of the following year. These older procedural provisions still need a complete 2024–2026 amendment check before a departure filing is finalised. [2023 code, article 124](https://justice.gouv.km/wp-content/uploads/2025/03/comores-cgi-2023.pdf).

The 2026 addition to LPF L.4 ter expressly lists a tax-regularity attestation for immigration services before the boarding authorisation of a fiscally domiciled person leaving permanently. L.4 bis and L.4 ter distinguish one-month quitus and three-month attestation validity. Their application and substitution need to be checked with current instructions; do not assume an expired certificate remains usable simply because tax was previously paid. [2026 law, page 13](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## Amendment check, 1 November 2026

The Amending Finance Law 2024 (art. 10) lists articles 31, 43, 42, L21, L114, L101, L42 and L46 as changed. Articles 45, 123 and 124 are not on that list. The Finance Law 2025 tax text and the Finance Law 2026 do not amend them either. So the baseline above stands against those three laws. The Amending Finance Law 2025 is the one law not yet read.

## Remaining work

Checked 1 November 2026. Resolve article 45 versus new article 50 bis, complete the intervening amendment audit, establish treaty outcomes and obtain current departure forms and clearance instructions. Historic personal-tax bands are deliberately not certified as 2026 rates here. No independent accountant review has occurred. This is a source-cited domicile topic, not full personal-tax or comprehensive country coverage.

## Two worked examples that recompute

Article 124 needs the provisional declaration at least 30 days before departure. A person leaving on day 200 of the year files by day 170.

```oa-check
name: Departure on day 200
inputs:
  departure_day: 200
steps:
  - latest_day: departure_day - 30
expected:
  latest_day: 170
```

A person leaving on day 45 files by day 15.

```oa-check
name: Departure on day 45
inputs:
  departure_day: 45
steps:
  - latest_day: departure_day - 30
expected:
  latest_day: 15
```

## Sources

| Source | URL | Read on |
|---|---|---|
| Law 25-020/AU, Finance Law 2026, tax section (arts. 14 to 18), scan pages 9 to 16 | https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf | 2026-11-01 |
| Law 24-013/AU, Amending Finance Law 2024, tax section (art. 10), scan, OCR read | https://finances.gouv.km/wp-content/uploads/2024/12/LOI-DE-FINANCES-RECTIFICATIVES-2024.pdf | 2026-11-01 |
| Law 24-016/AU, Finance Law 2025, articles 1 to 25, scan, OCR read; no CGI or LPF change found beyond art. 20 | https://finances.gouv.km/wp-content/uploads/2024/12/Decret-N%C2%B024-186PR-du-19-decembre-2024-portant-promulgation-loi-N%C2%B024-016PR-Portant-Loi-de-Finances-2025.pdf | 2026-11-01 |
| Code general des impots, 2023 edition, arts. 44 to 49, 123, 124 | https://justice.gouv.km/wp-content/uploads/2025/03/comores-cgi-2023.pdf | 2026-11-01 |

Not yet confirmed: the Amending Finance Law 2025 (Law 25-019/AU) could not be opened (official link returned 404), so any tax change in it is unverified. The Finance Law 2024 was not re-read in this refresh. The official tax authority site could not be reached. No consolidated 2026 code was found.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `km-personal-tax-domicile` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/km-personal-tax-domicile. If neither is available, confirm every figure against the official source pages cited above before relying on it.