MZ · AfricaSC · Africa
Mozambique vs Seychelles: tax rates compared
Mozambique's income tax rate is 2pp higher than Seychelles's (32% vs 30%). The 200-country average is 28%: both sit above it. Mozambique's figure is dated 2026-03-04 and Seychelles's 2018-06-01, 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 | MZ | SC | Difference |
|---|---|---|---|
| Income Tax | 32% | 30% | MZ +2 pp |
| Corporate Tax | 32% | 25% | MZ +7 pp |
| VAT | 16% | 15% | MZ +1 pp |
| Capital Gains Tax | 32% | 0% | MZ +32 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 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| Difference | +2 pp | Mozambique higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Mozambique higher |
Mozambique's corporate tax rate is 7pp higher than Seychelles's (32% vs 25%). 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 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | +1 pp | Mozambique higher |
Mozambique's VAT rate is 1pp higher than Seychelles's (16% vs 15%). The 181-country average is 15%: Mozambique sits above it, Seychelles matches the world average. Mozambique's figure is dated 2026-03-04 and Seychelles's 2010-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | +32 pp | Mozambique higher |
Mozambique's capital gains tax rate is 32pp higher than Seychelles's (32% vs 0%). The 175-country average is 10.3%: Mozambique sits above it, Seychelles sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Mozambique's wealth tax rate is identical to Seychelles's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.