Country tax profile · 2026
Mozambique corporate tax
How Mozambique taxes corporate
The standard corporate profits tax in Mozambique is 32%. Resident entities and PEs of non-residents taxed at 32% on taxable profits.
Compiled by MyNomadWorld for Mozambique and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Mozambique's corporate tax compares
Mozambique's corporate tax of 32% is the 10th highest of the 180 countries we track, against a global average of 21.2% and a Africa average of 26.9%.
Countries with a similar corporate tax
St Kitts and Nevis (33%) · Benin (30%) · Burundi (30%) · Central African Republic (30%) · DR Congo (30%) · Gabon (30%)
Who is 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).
Related Mozambique taxes
Moving to Mozambique?
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What is the corporate tax rate in Mozambique?
The standard corporate profits tax in Mozambique is 32%. Resident entities and PEs of non-residents taxed at 32% on taxable profits.