MZ · Africa · MZN
Mozambique
Tax rates
Income Tax
32%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04Corporate Tax
32%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
16%
Standard rate
Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04Capital Gains Tax
32%
Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Mozambique using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| MZN 0 | 10% |
| MZN 42,000 | 15% |
| MZN 168,000 | 20% |
| MZN 504,000 | 25% |
| MZN 1,512,000 | 32% |
Mozambique's schedule has no zero-rate band; the lowest annual tranche, up to MZN 42,000, is itself taxed at 10%. A fixed deduction amount is subtracted at each higher band to arrive at the tax due.
Mozambique taxes all individual income (employment, capital gains, investment, independent work, rental, etc.) on a single progressive scale topping out at 32% for annual income above MZN 1,512,000. Non-resident income is instead withheld at a flat 20%. A small flat-amount municipal tax, varying by municipality, also applies separately.
VAT
In practice
- Filing
VAT compliance deadlines in Mozambique vary by taxpayer position: the 10th day of the following month for digital goods and services, the 15th day of the following month for taxpayers in a VAT credit position, and the end of the month for taxpayers in a VAT payment position.
Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04- Exemptions
Mozambique's VAT Act zero-rates a defined list of supplies, chiefly exports, international transport, farming-purpose goods and services, basic foodstuffs, mosquito nets, bicycles, condoms, and insecticides, entitling the supplier to a refund or credit for input VAT; it separately exempts banking and financial operations, insurance and reinsurance, residential rentals, medical and sanitary services, and educational services, for which no input VAT may be recovered.
Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04
Capital Gains Tax
Mozambique taxes individual capital gains, including gains on shareholdings, at progressive rates from 10% to 32%. The taxable share of a gain on a shareholding decreases with the holding period, from 100% within 12 months to 55% after 60 months.
In practice
- Exemptions
Mozambique includes only 50% of a capital gain on the transfer of immovable property or intellectual/industrial property (including know-how) in taxable income. Gains on shareholdings are included at a declining rate as the holding period lengthens — 100% up to 12 months, 85% between 12 and 24 months, 65% between 24 and 60 months, and 55% beyond 60 months.
Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04
Wealth Tax
No net wealth/worth taxes levied in Mozambique.