Mozambique: Income and profits taxes

The latest value from 2022 is 37.3 percent, an increase from 34.71 percent in 2021. In comparison, the world average is 26.75 percent, based on data from 107 countries. Historically, the average for Mozambique from 2010 to 2022 is 34.94 percent. The minimum value, 20.71 percent, was reached in 2010 while the maximum of 50.26 percent was recorded in 2019. See the global rankings or world map for that indicator or use the country comparator to compare trends over time.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.