Paying Taxes in Comoros

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Comoros, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Corporate tax1 435.0%taxable profits29.4 
Patent tax1 -fixed fee +10%rental value7 
Vehicle tax1 -25,000fper ton2.5 
Capital gains tax1 -20.0%capital gain2 
Motor vehicle tax1 -various rates 0.2 
Insurance tax1 -3.0%insurance premium0.1 
stamp duty1 -500F per page  small amount
Payroll tax 48   withheld
VAT12 4810.0%value added not included
Fuel tax1 -   not collected
Totals:20 100  41.1 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.