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

🇲🇿 Mozambique MZ / MOZ #35

Nomad Score 47.0

Cities 11

Region African Union, Lusophone, Africa, Africa, Eastern Africa, Least Developed Countries

Currency MZN

🇲🇿 MOZAMBIQUE TAX PROFILE

Data year: 2025

Tax System Worldwide

Top PIT Rate 32.0%

Corporate Tax Rate 32.0%

VAT 16.0%

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 8

Tax Authority: Autoridade Tributaria

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a calendar year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31