Africa
Currency
MZN
Corporate Tax
32%
Personal Income Tax
32%
VAT / GST
17%
Standard 32%; agriculture 10%; mining & petroleum special regime.
Top rate 32% above MZN 2.4m/year; 0-32% scale.
Standard 17%.
Dividends
20%
Interest
20%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
INSS ~14% (employer ~8% + employee ~7%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax (IPRA) ~0.4–1%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Mining and petroleum (Mozal, gas). SEZ and Industrial Free Zones incentives.
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