The Comoros Islands are located between Mozambique and Madagascar near the African coast. The Republic of Comoros consists of three islands: Grand Comore, Moheli, and Anjouan. Since the Middle Ages, Islam dominated the islands. The French established a colony in 1841. In the early 1900’s, the islands were under the administration of Madagascar under French rule. Its legal system is a mix between the French Civil Code of 1975 and Islamic law. Their judiciary is the Common Court of Justice and Arbitration. The General Commercial Law governs all domestic corporations and companies. However, the Commercial Companies and Economic Interest Groups Law went into effect in 2014 which made their commercial laws more flexible in order to promote international investments for their economic development. Since 2014, companies can be incorporated as sole proprietors, limited liability companies, and partnerships.


A Comoros Islands Limited Liability Company (LLC) obtains the following benefits:

  • Totally Foreign Shareholders: Foreigners can own all of the LLC’s shares.
  • Complete Tax Exemptions: As long as all of the income generates outside of its borders, no corporate or income taxes are imposed. However, U.S. taxpayers and everyone subject to global income taxes must declare all income to their government’s tax authorities.
  • Privacy: Shareholders’ names never appear in any public records.
  • Limited Liability: A shareholder’s liability is limited to his or her contribution to the share capital.
  • Low Minimum Capital: Currently, the minimum authorized share capital is $1,763 USD.
  • One Shareholder and One Manager: Only one shareholder and one manager are required to form the LLC where both can be the same person for greater control.


Step 1: Choose your business structure;
Step 2: Reserve your company name;
Step 3: Obtain a business license;
Step 4: Register with the tax authority;
Step 5: Register with the social security agency;
Step 6: Open a bank account;
Step 7: Obtain necessary permits and licenses.

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