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Mozambique vs Fiji
Tax Rate Comparison

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

🇲🇿 Mozambique
vs
🇫🇯 Fiji
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
0–20%
20% top; climate resilience spending priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
15%
15% VAT stable
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
20%
20%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
32%
32% as income
No change
10%
10% CGT maintained
No change

Social Security & Payroll

Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~20%
FNPF reform; adequacy improving
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.

🇫🇯 FijiMunicipal & Town Council Taxes

Fiji's municipalities (including Suva City Council) levy rates on property, trade licences, and local service fees. Fiji's economy relies on tourism (60%+ of GDP), sugar exports, and remittances. COVID-19 devastated Fiji's economy in 2020–21. A new government elected in 2022 has implemented fiscal reforms including raising VAT. Fiji has one of the Pacific's most developed tax systems and is positioning itself as a climate-vulnerable small island developing state seeking climate finance.

⚠️ 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 Fiji: Key Tax Differences (2026)

💰 Income Tax: 🇲🇿 Mozambique has a higher top income tax rate (0–32% vs 0–20%). 🇫🇯 Fiji is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (17% vs 15%).

🏢 Corporate Tax: 🇫🇯 Fiji offers a lower corporate rate (20% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇫🇯 Fiji taxes investment gains at a lower rate (10% vs 32%), benefiting investors.

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All 🇲🇿 Mozambique comparisons →All 🇫🇯 Fiji comparisons →