There is no specific nationwide regulation in the Union of Comoros requiring hosts to register their vacation rental properties or obtain a specialized permit. However, hosts must comply with general business and tax regulations. This involves reserving a business name, depositing capital, registering articles of association with a public notary, and obtaining a professional license (Patente) from the tax administration. Key costs include KMF 16,000 for registration, KMF 15,000 for court registration, and KMF 1,000 per company book. Required documents include proof of property ownership or lease, business articles of association, criminal records for managers, and a declaration of capital.
While there isn't a distinct permit for vacation rentals, property owners might need to register their rental activities as a business entity, typically with the National Investment Promotion Agency (NIPA) or the Union of Chambers of Commerce, Industry, and Agriculture (UCCIA). The common business structure is the "Société Anonyme" (SA), requiring a minimum share capital of 10 million Central African Francs, with incorporation procedures taking about five days. Hosts should consult local tax authorities to understand their obligations regarding income from vacation rentals, which may include registering for tax purposes, maintaining financial records, and remitting applicable taxes such as income tax or VAT.
Ensuring compliance with local health and safety standards is crucial, including building codes, fire safety regulations, and sanitation requirements. While specific regulations for vacation rentals may not be detailed, general property and safety laws still apply. By following these business practices and consulting relevant authorities, hosts can responsibly manage vacation rentals and contribute positively to the local tourism industry.

In Comoros, the rules for running vacation rentals are not very detailed. There's no national law requiring permission from your landlord, local council, or neighbors to operate a vacation rental. However, following basic legal and contract rules is essential.
If renting, check your lease agreement for subletting clauses, as many leases don’t allow subletting without landlord approval, which could lead to legal trouble. Although there's no national law for short-term rentals, local towns or councils may have their own rules. Checking with them for any special permits or registrations is advisable.
While informing neighbors about your vacation rental is not legally required, keeping them informed can help avoid issues like noise complaints, parking problems, or excessive visitor traffic. Setting clear rules for guests can also maintain a peaceful environment.

Comorian hosts of "locations de vacances" are legally required to pay taxes on their rental income, encompassing national income tax, potential value-added tax (VAT), and property tax. Crucially, income below KMF 150,000 per month is exempt from national income tax. For income exceeding this threshold, a progressive national income tax applies, starting at 0%-5% for income between KMF 150,001 and 500,000 and increasing through brackets to 0%-30% for monthly income above KMF 3,500,000. A 10% VAT may also be applicable to vacation rentals, contingent on the specific operational details of the business, requiring hosts to clarify their VAT registration responsibilities. Property tax is levied at 20% for residential and farm properties and 30% for commercial and industrial properties, based on rental value and irrespective of rental duration. While the progressive income tax system provides this key exemption for lower incomes and lower rates for small-scale hosts, all operators must register and accurately report their rental income to avoid penalties. Consulting with local tax professionals is advisable for VAT clarification and full compliance with all tax regulations, including staying updated on policy changes.

Comoros has implemented a tourist tax system to support its national tourism initiatives. Hosts
In the Union of Comoros, hosts operating "locations de vacances" (vacation rentals) are subject to specific tax obligations. According to Article 47 of the national tax code, a special hotel and guesthouse tax is imposed. The rate of this tax is specified within the legislation, and it is the responsibility of hosts to collect this tax from their guests and remit it to the appropriate authorities.
While there is no explicit requirement for hosts to contribute directly to national tourism boards or funds, compliance with this taxation policy is essential. Hosts should ensure they are registered with local tax authorities to facilitate the proper collection and remittance of the hotel and guesthouse tax. Failure to adhere to these regulations can result in legal and financial penalties.
Given the evolving nature of tax laws and regulations, it is advisable for hosts to consult with local tax professionals or authorities to ensure full compliance with all applicable obligations.

In Comoros, there are no strict national laws that require vacation rental hosts to register or report guest information to authorities like immigration or the police. This means you don’t have to collect details like passports or IDs from your guests or share them with the government.
That said, it’s still a good idea to keep some basic records of your guests, like their names, contact information, and how long they’re staying. While this isn’t a legal requirement, it can help you in case of any issues, like security concerns or disputes. Plus, it’s always better to be prepared, especially as rules around the world are changing to focus more on safety in tourism.
You should also check with your local town or council to see if they have any specific rules for vacation rentals. Even though there’s no national law, some areas might have their own requirements, like permits or registrations. Talking to local authorities or a legal expert can help you stay on top of any changes.
Finally, keeping your neighbors informed about your rental can go a long way in maintaining good relationships. Letting them know what you’re doing and setting clear rules for your guests can help avoid problems like noise or parking issues.
By taking these simple steps, you can run your vacation rental more smoothly and be ready for any future changes in the rules.

Although Comoros does not impose specific nationwide health and safety regulations exclusively for "locations de vacances," resulting in a lack of detailed legal frameworks concerning cleanliness, safety equipment, and emergency protocols for short-term rentals, hosts are nonetheless advised to adopt and implement robust safety measures as a matter of best practice. While not legally obligated to adhere to strict health and safety standards, hosts are strongly encouraged to maintain clean and well-kept properties, ensure their buildings are structurally sound and hazard-free, equip rentals with basic safety provisions such as fire extinguishers, smoke detectors, and first aid kits, and furnish guests with clear instructions regarding emergency procedures. Implementing these proactive measures, though not legally mandated, is crucial for safeguarding guest well-being, fostering positive guest experiences, and contributing to the overall positive development of Comoros' tourism sector.

In the Union of Comoros, there is no explicit national legislation mandating that online platforms ensure "locations de vacances" (vacation rental) listings comply with local laws and regulations. However, globally, the responsibility for legal compliance in vacation rentals often falls on property owners and hosts. Hosts are typically required to adhere to local laws, including obtaining necessary permits, paying applicable taxes, and ensuring safety standards are met.
Online platforms, while not always legally obligated, may implement measures to promote compliance and protect their reputation. For instance, some platforms provide resources and guidelines to help hosts understand and meet local regulations. Additionally, platforms may require hosts to agree to terms and conditions that include compliance with local laws.
It's important for hosts in Comoros to proactively ensure their listings comply with all applicable national and local regulations. This includes registering their rental properties as businesses, adhering to tax obligations, and maintaining safety standards. Consulting with local authorities or legal professionals can provide clarity on specific requirements and help avoid potential legal issues.
By taking these steps, hosts can operate their vacation rentals responsibly and contribute positively to the tourism industry in Comoros.

In the Union of Comoros, national laws prohibit discrimination against individuals with physical, sensory, intellectual, or mental disabilities. However, the government has faced challenges in effectively enforcing these protections.
While the law provides for equality of persons, there is no specific legislation addressing discrimination based on sexual orientation or gender identity. Consequently, individuals in the LGBTQ+ community lack legal protections against discrimination.
In the context of "locations de vacances" (vacation rentals), hosts should be aware of these legal frameworks. Although specific anti-discrimination laws related to accommodations may not be well-defined, it is advisable for hosts to adopt inclusive practices, ensuring that all guests, regardless of disability status or sexual orientation, are treated equitably.
Implementing non-discriminatory policies not only aligns with broader human rights principles but also enhances the reputation and appeal of vacation rentals to a diverse clientele.

Comoros has not yet formalized data-sharing requirements between short-term rental platforms and government authorities. However, as tourism continues to grow, the government is exploring mechanisms to collect data on STR activity. Platforms like Airbnb and Booking.com may eventually be required to share aggregated data, such as booking numbers, guest demographics, and rental income, with national tourism boards and tax authorities.
Data-sharing policies will likely align with Comoros’ privacy and data protection laws, ensuring that sensitive guest information is anonymized. Hosts are still expected to maintain detailed records of their guests and may need to submit these records to local authorities during audits or inspections.
These efforts aim to enhance transparency, improve tax compliance, and facilitate sustainable tourism development. Until formal mandates are introduced, hosts should ensure they follow existing reporting requirements and remain prepared for future regulatory updates.

In Comoros, liability insurance is not legally mandated for hosts of “locations de vacances.” However, obtaining such insurance is strongly recommended to mitigate potential risks like guest injuries or property damage. While some online booking platforms, such as Vrbo with its $1 million primary liability coverage, offer a degree of protection, this platform-provided insurance may have limitations. Therefore, Comorian hosts should independently assess their liability insurance needs and consider consulting local insurance providers or legal professionals to secure appropriate coverage. Acquiring liability insurance protects the host's property and assets and contributes to a safer and more professional rental experience for guests.

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Comoros has no specific regulations limiting **“locations de vacances”** (vacation rentals) in culturally or historically significant areas. However, the country adheres to **UNESCO’s World Heritage Convention**, with organizations like the **Collectif du Patrimoine des Comores (CPC)** actively safeguarding heritage sites. Reports emphasize the importance of **sustainable tourism** to preserve these areas while enhancing visitor experiences.
Although no direct laws regulate vacation rentals near heritage sites, hosts are urged to practice **responsible tourism**, ensuring their operations do not harm cultural landmarks. Engaging with local authorities and heritage organizations can help protect these sites while supporting **sustainable tourism development** in Comoros.

Comoros does not have specific sustainability regulations for “locations de vacances” (vacation rentals), but national policies promote environmental protection and sustainable development. The National Environmental Policy (PNE) and the Framework Law on the Environment (FLE) focus on resource conservation, biodiversity protection, and environmental impact assessments. Additionally, the Comoros PCE 2030 strategic plan integrates sustainability into economic growth by aligning with the Sustainable Development Goals (SDGs) and Agenda 2063.
Although there are no direct sustainability requirements for vacation rentals, hosts are encouraged to implement eco-friendly practices, such as conserving water and energy, managing waste responsibly, and supporting local conservation initiatives. By adopting these practices, hosts contribute to sustainable tourism and help preserve Comoros’ natural and cultural heritage for future generations.

Comoros does not have specific tenant protection laws addressing the impact of short-term rentals on long-term tenants. However, general tenancy laws under the Civil Code require landlords to honor lease agreements and provide adequate notice before termination. These provisions aim to protect tenants from unfair evictions, although they do not explicitly address the conversion of properties into "Locations de Vacances." While property owners have flexibility in repurposing rentals, clear lease agreements and open communication with tenants are essential to avoid disputes. Consulting legal professionals can help hosts navigate regional regulations and ensure fair practices when transitioning properties to short-term rentals.
The rapid growth of short-term rentals has raised concerns about housing availability and affordability in certain areas. The government is exploring measures to balance the interests of long-term tenants and STR operators while promoting sustainable tourism.

In the Union of Comoros, there is no specific national legislation mandating vacation rental hosts or hotels to report foreign guests to immigration authorities. The regulatory framework for short-term rentals and hospitality services is still developing, and explicit obligations for guest reporting have not been established.
However, in many countries, it is standard practice for hotels and sometimes vacation rental hosts to register foreign guests with local authorities, often within a specified time frame, to comply with immigration and security regulations. While such practices are not currently mandated in Comoros, it is advisable for hosts and hoteliers to stay informed about any potential regulatory changes. Engaging with local authorities can provide clarity on any existing or forthcoming requirements related to guest registration and reporting.
By proactively seeking information and maintaining open communication with local authorities, hosts and hotels can ensure compliance with any future regulations and contribute to the safety and security of their guests and the broader community.

In Comoros, there are currently no national laws requiring online platforms like Airbnb or Booking.com to verify if vacation rentals comply with local regulations. The rules for short-term rentals are still developing, and there’s no clear system to ensure compliance. However, the government is improving its digital infrastructure through initiatives like the e-Registre platform  and the Project to Support Digitization of the Comorian Economy. These efforts aim to enhance public services and digital systems, but specific rules for vacation rentals haven’t been established yet.
For hosts, this means staying informed about potential regulatory changes and engaging with local authorities to ensure compliance. Even without strict requirements, following basic safety and quality standards can help avoid issues and build trust with guests. By being proactive, hosts can adapt to future changes and run their rentals smoothly.

In Comoros, there are no specific national laws for vacation rentals ("locations de vacances") that ensure compliance with consumer protection standards. According to a United Nations report, the country hasn’t yet established comprehensive consumer protection laws, including rules for e-commerce or sustainable consumption. This means there are no official requirements for hosts to report guest information, keep guest registers, follow market standards, or register their properties. As a result, both hosts and guests may lack the legal protections typically provided under consumer protection frameworks.
To build trust and ensure a positive experience, it’s a good idea for hosts to voluntarily follow best practices. This includes clearly outlining rental terms, keeping accurate guest records, and maintaining basic safety and cleanliness standards. While these steps aren’t legally required, they can help hosts create a reputable and trustworthy rental experience for their guests.

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Comoros does not have specific laws targeting non-resident owners of vacation rental properties ("locations de vacances"), meaning foreign property owners are not subject to special residency requirements or additional taxes. The rules for owning and renting out property are generally the same for both residents and non-residents.
Under the Comorian tax system, all property owners, regardless of residency, are subject to income tax, rental income tax (ranging from 20% to 30%), and taxes on other profits. Tax residents—defined as those living in Comoros for more than 183 days a year, having their primary economic interests there, or working in the country for over 183 days—are taxed on their worldwide income. Non-residents, on the other hand, are only taxed on income earned within Comoros.
While there are no specific penalties for non-resident owners who fail to comply with vacation rental regulations, non-compliance with general tax laws can lead to fines or legal consequences. To avoid such issues, it is recommended to stay informed about local tax regulations, pay taxes on time, and seek guidance from a tax advisor familiar with Comorian laws.

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Comoros currently does not have an official national classification system specifically for short-term rentals, leaving no standardized framework for these properties. However, online platforms such as Airbnb, TripAdvisor, and Booking.com play a significant role in categorizing and presenting accommodations based on various criteria like property type, amenities, and guest reviews. These platforms offer a wide range of options in Comoros, from beachfront bungalows to city apartments, providing travelers with detailed descriptions, ratings, and feedback to help them make informed decisions.
While there is no formal regulatory system in place, some municipalities or local councils may have informal guidelines that vary by island or region. As tourism continues to grow in Comoros, the need for a structured and transparent classification system is becoming increasingly apparent. Such a system could help differentiate between luxury villas, mid-range apartments, and budget accommodations, creating a clearer and more organized marketplace for both hosts and travelers while supporting the sustainable development of the tourism sector.

events or holidays. Hosts can continue operating as usual, without restrictions on length of stay, ID checks, or curfews. However, during major events, local authorities may enforce temporary measures like roadblocks, crowd control, or increased security, which could indirectly affect rental properties, especially in busy areas.
To avoid any issues, hosts should stay updated on local announcements and inform guests about possible restrictions. Keeping in touch with authorities and ensuring guests are aware of any temporary rules can help provide a smooth and safe stay.

For hosts operating “locations de vacances” in Comoros, compliance with business and tax regulations is essential to avoid legal and financial consequences. While there is no specific permit exclusively for vacation rentals, failing to register the business or meet tax obligations can result in serious penalties.
Financial penalties for non-compliance can be significant, including fines, back taxes, and interest charges for unreported rental income. Property owners who fail to register their rentals as businesses may also face enforcement actions that could lead to operational shutdowns. In addition to financial repercussions, legal consequences may arise if authorities determine that the rental is operating outside of regulatory frameworks. This could include lawsuits or official orders to cease operations until compliance is met.
To ensure smooth operations, hosts should register their rental properties as a business, declare all rental income, and adhere to any existing tax requirements. The registration process typically involves verifying a business name, obtaining a professional license (Patente), and fulfilling any financial obligations set by local authorities. Consulting with legal and tax professionals familiar with Comorian business regulations can help clarify the necessary steps to remain compliant.
By proactively meeting these obligations, hosts can confidently run their short-term rentals while avoiding costly penalties and ensuring long-term success in the growing tourism sector of Comoros.