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Mozambique vs Belize
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇲🇿 Mozambique
vs
🇧🇿 Belize
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–32%
32% top; LNG revenue windfall reshaping budget
No change
0–25%
25% top; fiscal diversification from oil
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
12.5%
GST 12.5% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
1.75–19%
Business tax system; Pillar Two reform discussions
No change

Capital Gains Tax

Capital Gains Tax
32%
32% as income
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~8%
SSB reform; social protection expanding
No change
State, Regional & Local Taxes

🇲🇿 MozambiqueProvincial & District Taxes

Mozambique's 11 provinces and 53 districts, plus the capital Maputo, have limited taxing powers. Municipal councils (autarquias) in urban areas levy property taxes (IPRA — imposto predial autárquico), vehicle taxes, and market fees. The Autoridade Tributária de Moçambique (ATM) administers national taxes. Mozambique is a significant natural gas producer (Rovuma Basin/Coral FLNG); LNG revenues are transforming the fiscal landscape from 2022. Significant debt from the 2016 'hidden debt' scandal continues to constrain the budget.

🇧🇿 BelizeMunicipal & Town Council Taxes

Belize's 6 districts and municipal/town councils levy property tax, business tax (turnover-based), and trade licences. Belize has a unique business tax system — a turnover-based tax (1.75%–19% of gross revenues by sector) instead of a traditional profit-based corporate income tax. Belize is a former British colony using English common law. It's a tourism-dependent economy with growing offshore financial services and a significant Belizean diaspora. The country has been working to exit grey lists and improve tax transparency.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Mozambique vs Belize: Key Tax Differences (2026)

💰 Income Tax: 🇲🇿 Mozambique has a higher top income tax rate (0–32% vs 0–25%). 🇧🇿 Belize is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (17% vs 12.5%).

🏢 Corporate Tax: 🇧🇿 Belize offers a lower corporate rate (19% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇧🇿 Belize taxes investment gains at a lower rate (0% vs 32%), benefiting investors.

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All 🇲🇿 Mozambique comparisons →All 🇧🇿 Belize comparisons →