MT · EuropeMZ · Africa
Malta vs Mozambique: tax rates compared
Malta's income tax rate is 3pp higher than Mozambique's (35% vs 32%). The 200-country average is 28%: both sit above it.
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 | MT | MZ | Difference |
|---|---|---|---|
| Income Tax | 35% | 32% | MT +3 pp |
| Corporate Tax | 35% | 32% | MT +3 pp |
| VAT | 18% | 16% | MT +2 pp |
| Capital Gains Tax | 0% | 32% | MZ +32 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Mozambique | 32% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04 |
| Difference | +3 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | 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 | +3 pp | Malta higher |
Malta's corporate tax rate is 3pp higher than Mozambique's (35% vs 32%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Mozambique | 16% | Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04 |
| Difference | +2 pp | Malta higher |
Malta's VAT rate is 2pp higher than Mozambique's (18% vs 16%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Difference | −32 pp | Mozambique higher |
Mozambique's capital gains tax rate is 32pp higher than Malta's (32% vs 0%). The 175-country average is 10.3%: Malta sits below it, Mozambique sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19 |
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Difference | 0 pp | displayed rates match |
Malta's wealth tax rate is identical to Mozambique's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.