MZ · AfricaZA · Africa
Mozambique vs South Africa: tax rates compared
Between the two, South Africa's income tax rate (45%) tops Mozambique's (32%) by 13pp. 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 | ZA | Difference |
|---|---|---|---|
| Income Tax | 32% | 45% | ZA +13 pp |
| Corporate Tax | 32% | 27% | MZ +5 pp |
| VAT | 16% | 15% | MZ +1 pp |
| Capital Gains Tax | 32% | 18% | MZ +14 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −13 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Mozambique higher |
Between the two, Mozambique's corporate tax rate (32%) tops South Africa's (27%) by 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 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +1 pp | Mozambique higher |
Between the two, Mozambique's VAT rate (16%) tops South Africa's (15%) by 1pp. The 181-country average is 15%: Mozambique sits above it, South Africa matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | +14 pp | Mozambique higher |
Between the two, Mozambique's capital gains tax rate (32%) tops South Africa's (18%) by 14pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Mozambique and South Africa 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.