🇲🇿 Mozambique Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 32.0% Worldwide system

Corporate tax 32.0%

VAT 16.0% standard rate

Tax residency — 9 tax treaties

Mozambique tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on worldwide income; non-residents on Mozambique-source income. Standard VAT is 16%. CIT is 32% on taxable profits (10% for qualifying agricultural, livestock, aquaculture and urban transport activities). Law 11/2025 (PIT) and Law 12/2025 (CIT), effective 1 January 2026, modernise withholding, digital economy taxation and capital gains rules.
Top PIT rate: 32.0%
Corporate tax rate: 32.0%
VAT: 16.0%
Capital gains tax: 32.0% Individuals: capital gains are subject to autonomous taxation at progressive rates from 10% to 32% (Law 11/2025). Companies: capital gains are subject to autonomous CIT at 32% from 2026, with the prior reinvestment relief revoked. Certain immovable-property and share disposals by non-residents follow registration and 32% CIT rather than WHT.
Social security (employee): 3.0%
Social security (employer): 4.0%
Dividend withholding: 20.0%
Interest withholding: 20.0%
Royalty withholding: 20.0%
Inheritance tax: 10.0%
Treaty count: 9

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
MZN 0	and above	32.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
MZN 0	MZN 42,000	10.0%	$0 – $651
MZN 42,000	MZN 168,000	15.0%	$651 – $2,602
MZN 168,000	MZN 504,000	20.0%	$2,602 – $7,807
MZN 504,000	MZN 1,512,000	25.0%	$7,807 – $23,420
MZN 1,512,000	and above	32.0%	$23,420 +

Digital Services Tax Crypto Rules

Residency rules: From 1 January 2026, an individual is resident if they have their primary residence in Mozambique, carry on a principal professional activity there (unless demonstrably secondary), have the centre of economic interests in Mozambique, or meet specific crew, household or diplomatic-duty tests. The former 180-day physical presence test was repealed; residence is no longer a simple day count.
Exit tax: No
CFC rules: Yes Profits of non-resident companies in a clearly more favourable tax regime are attributed to Mozambican resident shareholders in proportion to holdings when the shareholder holds at least 25% (or 10% if resident shareholders together hold more than 50%). A regime is clearly more favourable if there is no income tax or the effective rate is at most 19.2% (60% of the 32% CIT rate).

Autoridade Tributária de Moçambique (accessed Oct 9, 2026) National tax authority; CIT 32% headline; institutional identity
INSS — taxa contributiva TCO (accessed Oct 9, 2026) Social security 3% employee and 4% employer (7% total)
PwC Worldwide Tax Summaries — Mozambique (accessed Oct 9, 2026) PIT/CIT/VAT, WHT, residency (2026 reforms), filing dates, CFC, treaties
PwC Mozambique — taxes on personal income (accessed Oct 9, 2026) Annual PIT rate table; 20% non-resident earned income WHT
PwC Mozambique — individual residence (accessed Oct 9, 2026) Residence tests from 1 January 2026 (Law 11/2025)
PwC Mozambique — corporate withholding taxes (accessed Oct 9, 2026) Non-treaty 20% WHT; treaty network of nine partners
ICLG Corporate Tax Mozambique 2025 (accessed Oct 9, 2026) Nine income tax treaties in force; CFC rules in IRPC

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%