Mozambique vs Brazil
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
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๐ฒ๐ฟ Mozambique โ Provincial & 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 โ imposto predial autรกrquico), vehicle taxes, and market fees. The Autoridade Tributรกria de Moรงambique (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.
๐ง๐ท Brazil โ State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%โ18% varying by state. Municipalities levy ISS (services tax) at 2%โ5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.
Mozambique vs Brazil: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฒ๐ฟ Mozambique has a higher top income tax rate (0โ32% vs 0โ27.5%). ๐ง๐ท Brazil is more favourable for high earners.
๐ VAT/Sales Tax: Brazil has a higher consumption tax (17% vs ~27.5% combined).
๐ข Corporate Tax: ๐ฒ๐ฟ Mozambique offers a lower corporate rate (32% vs 34%), which can influence business location decisions.
๐ Capital Gains: ๐ง๐ท Brazil taxes investment gains at a lower rate (22.5% vs 32%), benefiting investors.