MZ · AfricaLK · Asia
Mozambique vs Sri Lanka: tax rates compared
Sri Lanka has an income tax rate of 36%, 4pp above Mozambique's 32%. The 200-country average is 28%: both sit above it. Mozambique's figure is dated 2026-03-04 and Sri Lanka's 2025-08-28, 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 | LK | Difference |
|---|---|---|---|
| Income Tax | 32% | 36% | LK +4 pp |
| Corporate Tax | 32% | 30% | MZ +2 pp |
| VAT | 16% | 18% | LK +2 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 |
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Difference | −4 pp | Sri Lanka higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Sri Lanka | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2 pp | Mozambique higher |
Mozambique has a corporate tax rate of 32%, 2pp above Sri Lanka's 30%. 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 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | −2 pp | Sri Lanka higher |
Sri Lanka has a VAT rate of 18%, 2pp above Mozambique's 16%. The 181-country average is 15%: both sit above it. Mozambique's figure is dated 2026-03-04 and Sri Lanka's 2024-01-01, 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 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | +32 pp | Mozambique higher |
Mozambique has a capital gains tax rate of 32%, 32pp above Sri Lanka's 0%. The 175-country average is 10.3%: Mozambique sits above it, Sri Lanka sits below it. Mozambique's figure is dated 2026-03-04 and Sri Lanka's 2025-11-19, 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 |
| Sri Lanka | 0% | Source: Sri Lanka Inland Revenue Department — Acts of Parliament (tax legislation listing) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Mozambique and Sri Lanka share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.