Mozambique VAT / Sales Tax
Detailed vat / sales tax rates and rules for Mozambique in 2026.
VAT / Sales TaxMZN
VAT is levied at 16% on most goods and services. Essential goods and services are exempt. Exports are zero-rated.
Standard Rate
16%
Registration Threshold
MZN 2,500,000 annual turnover
Reduced Rates
0% — Exports, basic food items, agricultural inputs
How Mozambique VAT / Sales Tax compares
Mozambique’s standard VAT / sales tax rate of 16% is the 84th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Mozambique
16%
Africa average
15.2%
Global average
13.7%
