East & Southern Africa
Mozambique: tax at a glance
Residents are taxed on worldwide income. Top personal and corporate rates are 32%, with VAT at 16%.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 32%Progressive up to 32% under the IRPS. Non-residents are taxed at a flat 20%.
- Corporate income
- 32%
- Capital gains
- Taxed as income at 32%, with some reliefs on real estate and shares.
- VAT / IVA
- 16%
- Dividends (WHT)
- 20%, or 10% for listed shares.
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- 3% (INSS).
- Social security (employer)
- 4% (INSS).
- Wealth tax
- None
- Inheritance / estate
- Inheritance and gift tax (ISD) of up to 10%.
- Property tax
- IPRA municipal property tax, plus SISA transfer tax on real estate.
- Other
- Stamp duty on various transactions.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references