The Banque Centrale des Comores has stated that virtual asset activities and virtual asset service providers are not authorised in the Union of the Comoros and that no licence for them has been issued. It warns that crypto or VASP licences marketed by the Anjouan Offshore Finance Authority, the Mwali International Services Authority and the International Regulatory Authority of Grande Comore are not recognised and are fraudulent.
| Status | Restricted |
| Risk Score | 45/100 (Moderate Risk) |
| Region | africa east |
| Currency | KMF |
| Capital Gains (Personal) | No crypto-specific rules; income of individuals is taxed under the progressive personal income tax (IRPP) at 0% to 30% |
| Capital Gains (Corporate) | 35% corporate income tax |
| VAT on Crypto | No |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |
No crypto-specific tax guidance, and crypto activities are not authorised. Under the General Tax Code, individuals pay progressive income tax at 0% to 30% and companies pay 35% corporate income tax.
| Required | No |
| Regulator | BCC |
| Framework | No crypto framework; virtual asset activities not authorised (BCC public warning); Banking Law No. 13-003/AU of 12 June 2013 |
No VASP licence has been issued. So-called Anjouan, Mwali or Grande Comore crypto licences are not recognised by the central bank, and operating under them exposes firms to prosecution.
No known enforcement actions.
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | not_assessed |
| FATF Body | ESAAMLG |
| Suspicious-Activity Reporting | Yes |
Status: Unclear
No regulation.
Status: no_rules
No framework.
Status: no_rules
No regulation.
| Legal | Yes |
| Electricity Cost | $0.22/kWh |
| Renewable Energy | 35% |
| Infrastructure | poor |
Mining legality and specific regulations are not explicitly stated; electricity costs are high and infrastructure is limited, which may hinder mining operations.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 26/100 |
| Banking Access | restricted |
| Sanctions Program Active | No |
Risk Factors
Comoros has moderate political stability with some economic and infrastructural challenges. It is not under international sanctions but has a difficult business environment and restricted banking access for crypto companies.
The Banque Centrale des Comores has stated that virtual asset activities and virtual asset service providers are not authorised in the Union of the Comoros and that no licence for them has been issued. It warns that crypto or VASP licences marketed by the Anjouan Offshore Finance Authority, the Mwali International Services Authority and the International Regulatory Authority of Grande Comore are not recognised and are fraudulent.
Comoros is classified by FATF as: not_assessed.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-16 · Data source: Soken Crypto Legal Map
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