Mozambique Tax Rates
Mozambique operates a progressive personal income tax system with rates up to 32%. The Autoridade Tributária de Moçambique (AT) administers the system, featuring a 32% corporate tax rate, 16% VAT, and capital gains taxation. Mozambique's economy is driven by natural gas, coal, agriculture, and aluminum production.
Top Income Tax Rate
32%
Corporate Tax Rate
32%
VAT / Sales Tax
16%
Capital Gains Tax
32%
Detailed Tax Information
Income Tax Brackets
Mozambique levies progressive income tax with rates from 10% to 32%. Employment income is taxed through PAYE. Non-residents are taxed at 20% on Mozambican-sourced income.
| Income Range | Tax Rate |
|---|---|
| MT 0 – MT 42K | 10% |
| MT 42K – MT 168K | 15% |
| MT 168K – MT 504K | 20% |
| MT 504K – MT 1.5M | 25% |
| MT 1.5M+ | 32% |
Corporate Tax
The standard corporate tax rate is 32%. Companies in Special Economic Zones benefit from a 1% rate for the first 5 years, 50% reduction for the next 5 years, and a 25% reduction thereafter. Agricultural companies pay a reduced rate.
Standard Rate
32%
Capital Gains Tax
Capital gains are included in taxable income and taxed at the applicable rate, up to 32%. Property transfer tax (SISA) of 2% applies on real estate transactions.
Rate
32%
VAT / Sales Tax
VAT is levied at 16% on most goods and services. Essential goods and services are exempt. Exports are zero-rated.
Standard Rate
16%
Cryptocurrency Tax
Mozambique does not have specific cryptocurrency legislation. General tax principles would apply.
Tax Treaties
Mozambique has approximately 10 double taxation agreements.
Treaty Network
10
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Mozambique
See how much you could save by moving here from your current country.
+$8K
Tax in United States
$24K
24.4% effective
Tax in Mozambique
$16K
15.9% effective
You Save
34.7%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
