Comoros VAT
Calculator 2026

The Comoros applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 10%, one of the lowest VAT rates in Africa. The TVA was introduced as part of fiscal reforms to modernize the tax system of this small island nation in the Indian Ocean. The relatively low rate reflects the country's developing economy and the need to keep consumer prices manageable. Certain goods and services are exempt from TVA, including basic food staples, medical services and pharmaceutical products, educational services, and financial transactions. Exports are zero-rated. The Direction Générale des Impôts et des Domaines administers TVA collection. Given the small size of the economy, the TVA registration threshold is relatively low, and businesses engaged in commercial activities with turnover above the minimum threshold must register. TVA returns are generally filed on a monthly basis. The Comoros has been working with international partners to strengthen its tax administration and improve compliance. As an import-dependent economy, TVA on imported goods constitutes a significant share of total TVA revenue. The government has been progressively expanding the tax base while keeping rates low to avoid excessive burden on consumers in this small island economy.