2025科摩罗投资指南

COMOROS INVESTOR’S GUIDE TOCOMOROS PREFACE This guide was prepared and financed by the COMESA Regional Investment Agency withthe inputs of Comoros National Investment Promotion Agency (ANPI). The investor guidecontains an overview of doing business in Union of the Comoros. It aims to help bothcurrent and potential investors with facts on investing in the country. The guide containsinformation on the investment climate, taxation regime (income tax, value added tax,double taxation agreements and other significant taxation issues), investment incentives,exchange control regimes, sector overviews and other information pertinent to investing inUnion of the Comoros. INVESTOR’S GUIDE TO COMOROS In the preparation of this guide, every effort has been made to offer current, correct andclearly expressed information. However, the information in the text is intended as a generalguideline only. This publication is shared with the understanding that COMESA RIA is notresponsible for the result of any actions taken on the basis of information in this publication,nor for any errors or omissions contained herein. CONTENTS 1.GENERAL COUNTRY INFORMATION...................................................................................082.LEGAL AND JUDICIAL SYSTEM.............................................................................................103.NATURAL RESOURCES AND GEOGRAPHY.........................................................................124.ECONOMY.............................................................................................................................185.POPULATION AND DEMOGRAPHICS...................................................................................256.EDUCATION AND HUMAN RESOURCE................................................................................277.LICENSING AND PERMITS.....................................................................................................318.LEGAL FRAMEWORK FOR INVESTMENT.............................................................................339.MARKET ACCESS AND INTERNATIONAL MEMBERSHIPS...................................................3810.INFRASTRUCTURE AND UTILITIES........................................................................................4211.BANKING AND FINANCIAL SERVICES..................................................................................4812.SECTORS AND OPPORTUNITIES..........................................................................................5213.QUALITY OF LIFE..................................................................................................................58 1. GENERAL COUNTRY INFORMATION The Union of the Comoros is an archipelago in the Indian Ocean located about 320 kms north-east of Mozambiqueand 480 kms west of Madagascar. The country is made up of four islands: Grande Comore (Ngazidja), Anjouan(Nzuwani), Mohéli (Mwali) and Mayotte (Maoré). The word Comoros originates from the Arabic word Qamar meaning moon. The Comoros Islands are known inArabic as ‘Juzur Al Qumur’, meaning ‘islands of the moon’. The Comoros gained independence from France on6 July 1975. It subsequently experienced a period of coups d’etats and attempts at secession, which lasted until2001. That year, a new constitution was adopted, establishing the Union of the Comoros. In May 2009, the Comorian people voted to amend the constitution and further streamline the political structureof the Union. The new constitution enabled the election of a president and vice-president for each of the islandsthat would rotate every four years, and a parliament and government with a five-year term. On 30 July 2018, theComorians voted for a constitutional amendment that removed term limits for the president and the requirementfor power to rotate between the three islands. Exclusive competence over issues such as nationality, external relations, monetary affairs, national defence andforeign investment is reserved for the President of the Union, while each island is otherwise able to administer andmanage its own local affairs and run its own budgets. The Union of the Comoros is a member of various international and regional organisations, including the UnitedNations, the African Union, the Arab League, the Indian Ocean Commission, the Organisation of the IslamicConference, the Common Market for Eastern and Southern Africa, the Southern African Development Communityand the International Organisation of La Francophonie. The Union of the Comoros receives support from theEuropean Development Fund, the World Bank, the International Monetary Fund, the African Development Bankand the Islamic Development Bank. The country is also a member of the Monetary Union of the Franc Zone. The Union of the Comoros is considered crime free, according to travel advisories from the British Foreign andCommonwealth Office. 2. LEGAL AND JUDICIAL SYSTEM The Supreme Court According to the Constitution of the Union of