MZ · AfricaES · Europe
Mozambique vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 16.6pp above Mozambique's 32%. The 200-country average is 28%: both sit above it. Mozambique's figure is dated 2026-03-04 and Spain's 2025-01-01, 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 | ES | Difference |
|---|---|---|---|
| Income Tax | 32% | 48.6% | ES +16.6 pplargest gap |
| Corporate Tax | 32% | 25% | MZ +7 pp |
| VAT | 16% | 21% | ES +5 pp |
| Capital Gains Tax | 32% | 30% | MZ +2 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −16.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Mozambique higher |
Mozambique has a corporate tax rate of 32%, 7pp above Spain's 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −5 pp | Spain higher |
Spain has a VAT rate of 21%, 5pp above Mozambique's 16%. The 181-country average is 15%: both sit above it. Mozambique's figure is dated 2026-03-04 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | +2 pp | Mozambique higher |
Mozambique has a capital gains tax rate of 32%, 2pp above Spain's 30%. The 175-country average is 10.3%: both sit above it. Mozambique's figure is dated 2026-03-04 and Spain's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above Mozambique's 0%. The 193-country average is 0.1%: Mozambique sits below it, Spain sits above it. Mozambique's figure is dated 2026-03-04 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.