ME · EuropeMZ · Africa
Montenegro vs Mozambique: tax rates compared
Mozambique's income tax rate is 17pp higher than Montenegro's (32% vs 15%). The 200-country average is 28%: Montenegro sits below it, Mozambique sits 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 | ME | MZ | Difference |
|---|---|---|---|
| Income Tax | 15% | 32% | MZ +17 pplargest gap |
| Corporate Tax | 15% | 32% | MZ +17 pp |
| VAT | 21% | 16% | ME +5 pp |
| Capital Gains Tax | 15% | 32% | MZ +17 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Mozambique | 32% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04 |
| Difference | −17 pp | Mozambique higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | 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 | −17 pp | Mozambique higher |
Mozambique's corporate tax rate is 17pp higher than Montenegro's (32% vs 15%). The 201-country average is 22.6%: Montenegro sits below it, Mozambique sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Mozambique | 16% | Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04 |
| Difference | +5 pp | Montenegro higher |
Montenegro's VAT rate is 5pp higher than Mozambique's (21% vs 16%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Difference | −17 pp | Mozambique higher |
Mozambique's capital gains tax rate is 17pp higher than Montenegro's (32% vs 15%). The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27 |
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Difference | 0 pp | displayed rates match |
Montenegro'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.