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Mozambique vs France
Tax Rate Comparison

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

🇲🇿 Mozambique
vs
🇫🇷 France
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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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
0–45%
Surcharges normalized; inflation adjustment
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
5.5–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
25%
Large company surcharge expired; flat 25%
No change

Capital Gains Tax

Capital Gains Tax
32%
32% as income
No change
30%
PFU at 30% maintained
No change

Social Security & Payroll

Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~45%
Contribution rates stable; healthcare costs rising
No change
State, Regional & Local Taxes

🇲🇿 Mozambique — 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 — 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.

🇫🇷 France — Local & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.

⚠️ 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 France: Key Tax Differences (2026)

💰 Income Tax: 🇫🇷 France has a higher top income tax rate (0–32% vs 0–45%). 🇲🇿 Mozambique is more favourable for high earners.

🛒 VAT/Sales Tax: France has a higher consumption tax (17% vs 5.5–20%).

🏢 Corporate Tax: 🇫🇷 France offers a lower corporate rate (25% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇫🇷 France taxes investment gains at a lower rate (30% vs 32%), benefiting investors.

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All 🇲🇿 Mozambique comparisons →All 🇫🇷 France comparisons →