East & Southern Africa
Mozambique tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.