Comments are crucial for writing maintainable and understandable SQL code. They act as annotations, clarifying the purpose of specific code blocks or individual statements. This is especially important in larger projects where multiple developers might be working on the same database. Comments help everyone understand the logic behind the queries, making debugging and modifications easier. SQL supports two primary ways to add comments: single-line and multi-line comments. Single-line comments are useful for brief explanations, while multi-line comments are ideal for longer descriptions or complex logic explanations. Using comments consistently throughout your SQL code improves its overall readability and maintainability.