Mozambique Corporate Income Tax
Detailed corporate income tax rates and rules for Mozambique in 2026.
Corporate TaxMZN
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%
How Mozambique Corporate Tax compares
Mozambique’s corporate tax rate of 32% is the 14th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Mozambique
32%
Africa average
27.1%
Global average
22.2%
