Africa · MZN
Mozambique
Reviewed 2026-06-21
Top income tax
32%
Self-employed SS
Optional
VAT
16%
Capital gains
32%
Exit tax
No
Nomad visa
No
45
/ 100
Tax efficiency36
Ease to enter42
Ease to exit65
Cost of living84
Internet1
English25
Mozambique taxes residents on their worldwide income under a progressive personal income tax (IRPS) that tops out at 32%, the same headline rate as corporate income tax, and applies a 16% VAT. There is no dedicated digital nomad or entrepreneur visa, so remote workers typically rely on tourist or business eVisas for short stays and a temporary residence permit for longer ones. Living costs are low by global standards, but fixed broadband is slow, the working language is Portuguese, and English proficiency is limited.
Personal income tax
Income tax structureProgressive
Top income tax rate32%
Entry income tax rate10%
Top rate threshold$23,800
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate3%
Employer SS rate4%
Indirect & other taxes
VAT standard rate16%
Capital gains rate32%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency180 days
Corporate
Corporate income tax rate32%
WHT on dividends20%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index40
Internet speed16 Mbps
English proficiencyLow
Civil liberties48
Sources
- PwC Worldwide Tax Summaries — Mozambique Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Mozambique Individual: Other taxes (INSS, VAT, inheritance)
- PwC Worldwide Tax Summaries — Mozambique Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Mozambique Corporate: Group taxation (CFC rules)
- Mozambique eVisa & eTA — Official Government Portal
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.