AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Africa

Mozambique

Mozambique applies progressive personal income tax. Corporate tax is 32% with special regimes for mining/oil.

Personal income tax

10–32%
Top marginal rate / range

Corporate tax

32% (mining/oil special)
Standard rate

VAT / Sales tax

16%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • FilingMay 31
Official Tax Authority Autoridade Tributária
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Mozambique's official tax authority (linked above) or a qualified tax professional before making any decision.