MZ · AfricaPE · Americas
Mozambique vs Peru: tax rates compared
Between the two, Mozambique's income tax rate (32%) tops Peru's (30%) by 2pp. 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 | MZ | PE | Difference |
|---|---|---|---|
| Income Tax | 32% | 30% | MZ +2 pp |
| Corporate Tax | 32% | 29.5% | MZ +2.5 pp |
| VAT | 16% | 18% | PE +2 pp |
| Capital Gains Tax | 32% | 5% | MZ +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04 |
| Peru | 30% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Taxes on personal income) · as of 2026-07-13 |
| Difference | +2 pp | Mozambique higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Peru | 29.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2.5 pp | Mozambique higher |
Between the two, Mozambique's corporate tax rate (32%) tops Peru's (29.5%) by 2.5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mozambique | 16% | Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04 |
| Peru | 18% | Source: PWC Worldwide Tax Summaries — Peru (Corporate, Other taxes) · as of 2026-07-13 |
| Difference | −2 pp | Peru higher |
Between the two, Peru's VAT rate (18%) tops Mozambique's (16%) by 2pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Peru | 5% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Income determination) · as of 2026-07-13 |
| Difference | +27 pp | Mozambique higher |
Between the two, Mozambique's capital gains tax rate (32%) tops Peru's (5%) by 27pp. The 175-country average is 10.3%: Mozambique sits above it, Peru sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Peru | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Peru · as of 2025-10-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Mozambique and Peru both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Mozambique's figure is dated 2026-03-04 and Peru's 2025-10-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.