The Comoros Finance Law for 2021 (Law No. 20-022/AU of 16 December 2020) was signed by the president on 28 December 2020. The main tax measures of the law include the following:

• The general deduction cap for head office expenses and remuneration of services (studies, technical, commercial, IT, or accounting) is reduced:
  • from 10% to 5% of annual turnover in general;
  • from 5% to 2% of annual turn…