⚖️ 🇲🇿 Mozambique vs 🇸🇬 Singapore
|
🇲🇿 Mozambique |
🇸🇬 Singapore |
| Tax System |
Worldwide
|
Territorial
|
| Tax Authority |
Autoridade Tributaria |
Inland Revenue Authority of Singapore (IRAS) |
| Authority Website |
— |
Visit |
| Data Year |
2025 |
2026 |
📊 AT A GLANCE
| Metric |
🇲🇿 Mozambique |
🇸🇬 Singapore |
| Top Personal Income Tax |
32.00%
|
24.00%
|
| Effective Top PIT Rate |
32.00%
|
24.00%
|
| Corporate Tax Rate |
32.00%
|
17.00%
|
| VAT / GST |
16.00% (VAT)
|
9.00% (GST)
|
| Tax System |
Worldwide |
Territorial |
| Tax Treaties |
8 |
90 |
💰 INCOME TAX RATES
| Rate | Mozambique | Singapore |
|---|
| Top PIT Rate |
32.00%
|
24.00%
|
| Effective Top PIT |
32.00%
|
24.00%
|
| Capital Gains Tax |
—
|
0.00%
|
| CG Notes |
— |
No capital gains tax. Gains from sale of equity investments are generally not taxable unless deemed trading income. |
| SS Employee |
— |
20.00% |
| SS Employer |
— |
17.00% |
🏦 WITHHOLDING RATES
| Type | Mozambique | Singapore |
|---|
| Dividend WHT |
—
|
0.00%
|
| Interest WHT |
—
|
15.00%
|
| Royalty WHT |
—
|
10.00%
|
📋 OTHER TAXES
| Tax | Mozambique | Singapore |
|---|
| Corporate Tax |
32.00%
|
17.00%
|
| Inheritance Tax |
—
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Mozambique | Singapore |
|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | No |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | Yes |
| Territorial Exemption | No | Yes |
🌟 SPECIAL REGIMES
| Regime | Mozambique | Singapore |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
No |
Active Special Tax Regimes
📅 RESIDENCY & FILING
| Detail | Mozambique | Singapore |
|---|
| Residency Threshold |
183 days |
183 days |
| Residency Rules |
Resident if present 183+ days in a calendar year. |
Tax resident if physically present or exercising employment in Singapore for 183 days or more in a calendar year. Also resident if ordinarily resident in Singapore. |
| Filing Deadline |
— |
April 15 |
| Auto Extension |
No |
No |
| Filing Notes |
— |
Individual tax returns due April 15 (paper) or April 18 (e-filing). Assessment year follows calendar year. |