GM · AfricaMZ · Africa
Gambia vs Mozambique: tax rates compared
Mozambique has an income tax rate of 32%, 7pp above Gambia's 25%. The 200-country average is 28%: Gambia sits below it, Mozambique sits above it. Gambia's figure is dated 2018-01-01 and Mozambique's 2026-03-04, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | GM | MZ | Difference |
|---|---|---|---|
| Income Tax | 25% | 32% | MZ +7 pp |
| Corporate Tax | 27% | 32% | MZ +5 pp |
| VAT | 15% | 16% | MZ +1 pp |
| Capital Gains Tax | 15% | 32% | MZ +17 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 25% | Source: Gambia Revenue Authority — Personal Income Tax · as of 2018-01-01 |
| Mozambique | 32% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04 |
| Difference | −7 pp | Mozambique higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 27% | 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 | −5 pp | Mozambique higher |
Mozambique has a corporate tax rate of 32%, 5pp above Gambia's 27%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-01-01 |
| Mozambique | 16% | Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04 |
| Difference | −1 pp | Mozambique higher |
Mozambique has a VAT rate of 16%, 1pp above Gambia's 15%. The 181-country average is 15%: Gambia matches the world average, Mozambique sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19 |
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Difference | −17 pp | Mozambique higher |
Mozambique has a capital gains tax rate of 32%, 17pp above Gambia's 15%. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 0% | Source: Gambia Revenue Authority · as of 2026-07-18 |
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Difference | 0 pp | displayed rates match |
Gambia and Mozambique share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.