CF · AfricaMZ · Africa
Central African Republic vs Mozambique: tax rates compared
Central African Republic's income tax rate is 8pp higher than Mozambique's (40% vs 32%). The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Mozambique's 2026-03-04, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CF | MZ | Difference |
|---|---|---|---|
| Income Tax | 40% | 32% | CF +8 pplargest gap |
| Corporate Tax | 30% | 32% | MZ +2 pp |
| VAT | 19% | 16% | CF +3 pp |
| Capital Gains Tax | 40% | 32% | CF +8 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Mozambique | 32% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04 |
| Difference | +8 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −2 pp | Mozambique higher |
Mozambique's corporate tax rate is 2pp higher than Central African Republic's (32% vs 30%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Mozambique | 16% | Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04 |
| Difference | +3 pp | Central African Republic higher |
Central African Republic's VAT rate is 3pp higher than Mozambique's (19% vs 16%). The 181-country average is 15%: both sit above it. Central African Republic's figure is dated 2019-01-01 and Mozambique's 2026-03-04, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Difference | +8 pp | Central African Republic higher |
Central African Republic's capital gains tax rate is 8pp higher than Mozambique's (40% vs 32%). The 175-country average is 10.3%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Mozambique's 2026-03-04, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.