Mozambique Capital Gains Tax
Detailed capital gains tax rates and rules for Mozambique in 2026.
Capital GainsMZN
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.
Standard Rate
32%
Exemptions
- Gains reinvested in approved activities
How Mozambique Capital Gains compares
Mozambique’s capital gains tax rate of 32% is the 13th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Mozambique
32%
Africa average
14.1%
Global average
13.8%
