Consumption-tax calculator
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Comoros consumption-tax calculator

The familiar “VAT” route now uses the official Comorian name: Taxe sur la Consommation (TC). Calculate the 10% reference rate or an exact Article 152 treatment locally in KMF.

10% reference TCArticle 152 ratesKMFLocal-first

Quick answer: Comoros applies a consumption tax, not a tax formally named VAT. The official 2024 fiscal reference uses 10%; CGI Article 152 lists exact 0%, 3%, 5%, 7.5% and 25% cases. Do not infer one from a broad category.

Not calculated: Article 152 also imposes a separate additional tax of KMF 50 per minute on incoming-call termination. This amount-based calculator has no minutes input and does not add that charge.

Official TC model

Consumption-tax calculator

Choose whether the amount excludes or includes consumption tax.

Total including tax
Amount before tax
Consumption tax
Total including tax
Rate
Invoice check

Calculate one invoice line

Invoice text and amounts stay in this browser.

Before tax
Consumption tax
Total
Calculation verification

Sources & verification

Method

Add: tax = net × rate. Extract: net = gross ÷ (1 + rate). KMF 100,000 at 10% produces KMF 10,000 tax and KMF 110,000 total.

Known limits

The Ministry report says the underlying indirect-tax law needs updating. Confirm classification, legal exemption, filing, deduction and payment with DGI.

Privacy

No invoice or amount is sent to a server. PDF generation is local; the share link contains no entered data.

Terminology

The URL retains “vat” for route continuity. The official Comorian name displayed here is Taxe sur la Consommation (TC).

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Comoros consumption-tax answers

Is Comoros TC the same as VAT?

It is an indirect consumption tax, but the official legal name is TC. This page avoids claiming a VAT system where the current official sources say TC.

What is the standard rate?

The Ministry’s 2024 fiscal reference uses 10%. Article 152 contains specific rates requiring exact supply evidence.

Who is below the threshold?

Article 141 exempts businesses below KMF 20 million, with an importer exception from KMF 15 million to below KMF 20 million.

Does this tool file tax?

No. It estimates locally and does not decide liability, returns, deductions, exemptions or payments.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Comoros Consumption - high risk - AfroTools primary-source review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

This is a Taxe sur la Consommation (TC) planning calculator, not a generic VAT model. It adds or extracts the 10% reference rate. Every Article 152 special treatment at 3%, 5%, 7.5%, 25% or 0% is rejected unless the user selects the exact supply, explicitly confirms current evidence, and supplies the matching evidence type. The Article 141 screen treats KMF 20 million as a review boundary and separately flags the confirmed-importer exception from KMF 15 million to below KMF 20 million. The distinct Article 152 additional tax of KMF 50 per minute on incoming-call termination is quantity-based and is not calculated.

Known limitations

  • The Article 152 incoming-call termination additional tax of KMF 50 per minute is not calculated because this tool has no minutes input.
  • A special-rate acknowledgement records only the user's confirmation; AfroTools does not verify the underlying invoice, ministerial list or legal evidence.
  • The Ministry's 2024 report says the indirect-tax framework requires updating, so current classification, threshold, filing, deduction and payment treatment must be confirmed with DGI.
  • No filing, return, deduction, withholding, remittance or official assessment is automated.

Test-case examples

Input: Net amount KMF 100,000 at the 10% reference TC rate.
Expected: TC KMF 10,000 and total KMF 110,000.
Why: Confirms the primary amount-exclusive TC path.

Input: KMF 100,000 with the 7.5% mobile-recharge key but without confirmation or with a mismatched evidence type.
Expected: RATE_EVIDENCE_REQUIRED; no result is shown.
Why: Proves the Article 152 special-rate path fails closed.

Input: KMF 100,000 with the 7.5% mobile-recharge key, explicit confirmation and evidence type article-152-mobile-recharge.
Expected: TC KMF 7,500 and total KMF 107,500.
Why: Confirms exact browser-engine and API evidence parity.

Change history

  • 2026-07-22: Replaced generic VAT assumptions with the official TC model, exact Article 152 evidence gates, Article 141 threshold screening, KMF 50-per-minute exclusion, local PDF tests and canonical EN/FR/SW route parity.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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