Enter your annual gross salary. Monthly equivalent shown in slider.
CNPS employee contribution (2.5%) is fully deductible from taxable income before DGI is calculated. Employer CNPS (9.5%) is an additional cost shown in employer chart.
Estimate your monthly take-home pay using DGI progressive tax rates (0%–25%), CNPS contributions, and standard Comoros payroll assumptions.
Also see: Comoros VAT Calculator
Enter your annual gross salary. Monthly equivalent shown in slider.
CNPS employee contribution (2.5%) is fully deductible from taxable income before DGI is calculated. Employer CNPS (9.5%) is an additional cost shown in employer chart.
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Comoros' personal income tax is administered by DGI (Direction Générale des Impôts). The system uses seven annual progressive bands from 0% to 25%, calculated on annual employment income after deducting CNPS employee contributions (2.5%). Employers calculate PAYE annually and withhold equivalent monthly amounts throughout the year.
Comoros uses the Comorian franc (KMF), which is pegged to EUR at 491.97 — separately from the WAEMU XOF rate of 655.957, but sharing the same peg mechanism. Despite being an island archipelago in the Indian Ocean, Comoros maintains French-based CGI (Code Général des Impôts) administrative traditions from its colonial history.
CNPS (Caisse Nationale de Prévoyance Sociale) employee contribution is 2.5% and employer is 9.5%, totalling 12% — identical to Togo's CNPS structure. The employee contribution is deductible before tax calculation. Comoros' top rate of 25% with annual calculation is moderate compared to mainland West African countries.
Comoros is a small island nation (Ngazidja, Nzwani, and Mwali/Mohéli). The tax band thresholds in KMF (0–300,000; up to 9,600,000+) are the same absolute numbers as Togo's XOF bands, reflecting shared legal heritage. Given the different currency values, effective threshold purchasing power differs considerably.
| Annual Income (KMF) | Rate |
|---|---|
| 0 – 300,000 | 0% |
| 300,001 – 600,000 | 2% |
| 600,001 – 1,200,000 | 5% |
| 1,200,001 – 2,400,000 | 10% |
| 2,400,001 – 4,800,000 | 15% |
| 4,800,001 – 9,600,000 | 20% |
| Above 9,600,000 | 25% |
Seven annual bands: 0% on first KMF 300,000; 2% on KMF 300,001–600,000; 5% on KMF 600,001–1,200,000; 10% on KMF 1,200,001–2,400,000; 15% on KMF 2,400,001–4,800,000; 20% on KMF 4,800,001–9,600,000; 25% above KMF 9,600,000. All rates apply to taxable income after CNPS deduction.
Yes — the employee's mandatory 2.5% CNPS contribution is fully deductible from gross pay before calculating DGI. This reduces your taxable income and therefore your DGI tax. The employer's 9.5% contribution is a separate employer cost, not deducted from your pay.
Comoros PAYE is calculated annually based on total employment income for the fiscal year. Employers withhold PAYE monthly from salaries and remit to DGI by the 15th of the following month. Annual reconciliation occurs at year-end.
The total CNPS (Caisse Nationale de Prévoyance Sociale) contribution is 12% of gross salary: 2.5% paid by the employee (deductible from DGI taxable income) and 9.5% paid by the employer as an additional cost. There is no upper cap on CNPS contributions.
Beyond DGI income tax and CNPS, Comoros does not have separate levies equivalent to Tanzania's SDL or WCF. Employees may have deductions for pension contributions, health insurance, or trade union dues depending on their employment contract.
The annual gross salary you enter is divided by 12 to show a monthly equivalent salary. However, Comoros income tax is calculated on annual total income, not monthly bands like some other countries. Use the monthly equivalent for salary planning purposes only.