Register a company in the Comoros

For the filing, yes. ANPI says a founder abroad must mandate a person in the Comoros to complete the formalities. You sign a power of attorney and have the signature legalised: the Comoros is not an Apostille country, and an apostille does not replace legalisation. Two items on ANPI's list still concern you directly: a valid visa for foreign partners, and a resident card for a foreign manager unless a resident manages the company. We confirm what ANPI will accept for your file before you sign anything.

Turnkey registration starts from €3,000 including the registered office in Moroni and the tax registration; with an EMI or online bank account, from €4,900. Official ANPI, notary, Domaines and registry fees (KMF 68,500 for an SARL) and the capital you deposit are separate, as is the patente paid at the tax office. For an SA the official fees are KMF 162,500 and the capital starts at KMF 7,500,000.

No. IBC is not a legal form in Union law: ANPI registers EI, SARL, SARLU, SA, SAS, GIE and branches, and the tax code's list of corporate taxpayers has no IBC. The label comes from registries in Mohéli (MISA) and Anjouan. In a communiqué the Ministry of Finance republished on 10 December 2025, the Central Bank of the Comoros lists those bodies among "structures fictives" that claim to license banks and financial institutions, and says that licensing is its exclusive competence. It also says it has already referred the matter to prosecutors in Moroni, Mutsamudu and Mohéli. The communiqué deals with bank and financial licences. We register the Union company in Moroni and do not use the island registries.

Corporate tax of 35% on profits from business carried on in the Comoros, never less than 1.5% of turnover; if the books are kept at a head office abroad, the floor is 3% of Comorian turnover. Instalments fall on 30 June, 30 September and 31 December. The balance is due by 31 March and the return by 30 April. Sales carry the consumption tax, not a VAT. Dividends are taxed as income from securities, with a credit for a parent holding at least 25%; we confirm the consumption-tax and dividend rates for your case against the current finance law.

ANPI's one-stop shop commits to 72 hours for a company once the file is complete, and issues a filing receipt on the spot. The company exists when the manager signs the trade register, the RCCM. Before that, the calendar depends on your side: legalising the power of attorney in your country and collecting the manager's documents. The NIF and patente come from the tax office after registration.

In two parts. The capital goes into a provisional account at a Comorian bank, opened on an ANPI document; it becomes usable once the company is entered in the RCCM, and if the project is dropped an attestation releases the money. Day-to-day banking in the Company + Bank Account package is an account with an EMI or online bank, opened remotely. Inside the Comoros, the Central Bank reminded the public in June 2025 that only the Comorian franc is accepted for transactions. Transfers between the Comoros and France are free under the 1979 agreement; for payments outside the Franc Zone we check the Central Bank's exchange rules for your case.

KMF 100,000 for an SARL, about €203, under Arrêté 15-002 of 17 February 2015 as cited by ANPI. An SA needs KMF 7,500,000 and ANPI says no derogation is allowed; an SAS has no minimum and, below certain thresholds, no auditor. The notary records the capital as paid in when authenticating the statutes.

Yes. ANPI says an SARL or SA can be formed with a single partner, a person or a company, and the Investment Code guarantees equal treatment of national and foreign investors. Foreigners meet the same requirements as nationals plus the visa and resident-card items. Some activities, such as tourism, health, education or telecoms, need a prior special authorisation, which goes through ANPI's Bureau des Autorisations Spéciales.

Copies of the IDs of every partner and of the manager, and the manager's criminal-record extract or, failing that, a sworn statement. The power of attorney needs a legalised signature. Foreign partners also need a valid visa, and a foreign manager a resident card unless a resident manages. The application also states the company name, purpose, capital, shareholding, registered office and manager. A foreign company setting up a subsidiary adds its own registry certificate.

For tax, Mauritius: PwC lists 15% corporate tax plus levies and 0% withholding on dividends, against 35% here. The Comoros makes sense when the business is in the Comoros itself, importing or investing there, and needs an OHADA company with a Union tax number. If low tax is the goal, we will point you to Mauritius on the first call.