MZ · AfricaPH · Asia
Mozambique vs Philippines: tax rates compared
Between the two, Philippines's income tax rate (35%) tops Mozambique's (32%) by 3pp. 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 | PH | Difference |
|---|---|---|---|
| Income Tax | 32% | 35% | PH +3 pp |
| Corporate Tax | 32% | 25% | MZ +7 pp |
| VAT | 16% | 12% | MZ +4 pp |
| Capital Gains Tax | 32% | 0.6% | MZ +31.4 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 |
| Philippines | 35% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02 |
| Difference | −3 pp | Philippines higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Philippines | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Mozambique higher |
Between the two, Mozambique's corporate tax rate (32%) tops Philippines's (25%) by 7pp. 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 |
| Philippines | 12% | Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +4 pp | Mozambique higher |
Between the two, Mozambique's VAT rate (16%) tops Philippines's (12%) by 4pp. The 181-country average is 15%: Mozambique sits above it, Philippines sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Philippines | 0.6% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Income determination) · as of 2026-07-02 |
| Difference | +31.4 pp | Mozambique higher |
Between the two, Mozambique's capital gains tax rate (32%) tops Philippines's (0.6%) by 31.4pp. The 175-country average is 10.3%: Mozambique sits above it, Philippines sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Philippines | 0% | Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Mozambique and Philippines both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.