Comoros or Rwanda: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Comoros and Rwanda weigh about the same on the taxpayer.

Tax Comoros Rwanda Gap
Corporate income tax headline rate 35% 28% +7.0 points
Personal income tax top bracket 0% to 30% 0% to 30% Same rate
VAT standard rate 10% 18% −8.0 points

Detailed schedules

Corporate income tax

Comoros

Companies, general case Article 33 of the general tax code 35%
Public and semi-public enterprises Over 500 million KMF revenue 50%

Rwanda

General regime 28%
Kigali International Financial Centre approved activities, up to full exemption 3%

Personal income tax

Comoros

Up to 150,000 KMF Article 97 table 0%
150,001 to 500,000 KMF 5%
500,001 to 1,000,000 KMF 10%
1,000,001 to 1,500,000 KMF 15%
1,500,001 to 2,500,000 KMF 20%
2,500,001 to 3,500,000 KMF 25%
Over 3,500,000 KMF 30%

Rwanda

n/a

See the Comoros page See the Rwanda page