Mozambique income tax

Mozambique tax calculator

Enter your income to estimate what you would pay in Mozambique, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Mozambique?

Mozambique taxes personal income at rates up to 32%. Residents are taxed on worldwide income, including income earned outside Mozambique.

Compiled by MyNomadWorld for Mozambique and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Capital gains, wealth & property tax

• Capital gains: Capital gains are included in taxable income. Real-estate transfers (SISA) at 2% of price, or 10% where the buyer resides in a privileged tax regime.
• Wealth tax: No net wealth/worth tax in Mozambique

Inheritance & gift tax in Mozambique

Inheritance and gift tax (Imposto sobre Sucessoes e Doacoes) at rates from 2% to 10% Lower rates for spouse and descendants; higher rates for distant heirs

Corporate tax & VAT

The standard corporate profits tax is 32%.

How to become a tax resident of Mozambique

Primary/habitual residence in Mozambique, or conducting professional activity there, or having the centre of economic interests in the country (criteria in force from 1 Jan 2026).

Cost of living & lifestyle

Cost of living is about 38% of the US level, with average purchasing power near $2k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Mozambique

You will want a local or multi-currency account for rent, bills and getting paid.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

Wise link is an affiliate link; we may earn a commission at no cost to you.

Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Mozambique tax treaties

Mozambique maintains around 10 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. With very few treaties, cross-border income can still face double taxation, so check the specific route before you move.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Mozambique tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 7 of Mozambique's partners:

India · Italy · Macau · Mauritius · Portugal · South Africa · United Arab Emirates