Mozambique tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Mozambique tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 10 November 2026. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Mozambique | 35% | 32% | 20%† | 20%† | 20%† | 32%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Mozambique profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Mozambique?
The top rate on a salary is 35%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 32% above MZN 1,512,000.
How are capital gains taxed in Mozambique?
The top rate on a long-term capital gain is 32%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Mozambique?
The top rate is 20% on dividends and 20% on interest.
How is crypto taxed in Mozambique?
Still unverified: we have not settled how Mozambique classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 32%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; capital gains are taxed autonomously at progressive 10%-32%.
Does Mozambique tax foreign income?
Yes. Mozambique taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Mozambique have a wealth tax?
No. Mozambique has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Mozambique have an exit tax for individuals?
No. In our model Mozambique does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Mozambique have?
Our profiles list 5 regimes: Bank deposit or debit bond interest; Shareholdings held 12 to 24 months; Shareholdings held 24 to 60 months; Shareholdings held over 60 months; Immovable or intellectual property gains. Each has its own conditions.
When do you become tax resident in Mozambique?
The Mozambique day test (From 2026, residence depends on home, work or economic interests, with no day trigger): the former over-180-day test ended in 2026; current residence is fact based. Home, work, economic interests, family, official service and treaties need direct review. The former 180-day count does not apply from 2026.
Residence decides whether Mozambique taxes you on these rates. See the Mozambique day-count test and count your own days.
Sources
The Mozambique profile cites 7 sources for these rules, 3 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Lei 19/2017, republished IRPS Code, articles 54 and 56 · official, retrieved 2026-11-10
- Lei 11/2025, Article 54-A autonomous capital gains schedule · official, retrieved 2026-11-10
- Aviso 4/GBM/2023, arts 1, 2, 4, VASP registration · official, retrieved 2026-11-03
- PwC Mozambique — income determination · summary, retrieved 2026-11-10
- PwC Mozambique — significant developments · summary, retrieved 2026-11-10
- PwC Mozambique — other taxes · summary, retrieved 2026-11-10
- PwC Mozambique — taxes on personal income · summary, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Mozambique with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Mozambique side by side with other countries, see every country or try the live demo.
Other countries in Africa: Namibia, Nigeria, Rwanda, Senegal, Tunisia, Tanzania.