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Mozambique vs Guyana
Tax Rate Comparison

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

🇲🇿 Mozambique
vs
🇬🇾 Guyana
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
28–40%
40% top; oil revenue transforming economy
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
14%
14% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
25–40%
25% non-oil; oil sector revenues dominant
No change

Capital Gains Tax

Capital Gains Tax
32%
32% as income
No change
20%
20% CGT
No change

Social Security & Payroll

Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~14%
NIS reform; oil wealth funding social expansion
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.

🇬🇾 GuyanaRegional & Municipal Taxes

Guyana's 10 administrative regions and municipalities levy property rates, market fees, and trade licences. Guyana has experienced a dramatic economic transformation since major offshore oil discoveries (Stabroek Block) began production in 2019. GDP growth rates have been among the world's highest (60%+ in 2022). The Natural Resource Fund manages oil revenues for long-term savings. A long-running border dispute with Venezuela over Essequibo affects regional stability but has not stopped oil development.

⚠️ 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 Guyana: Key Tax Differences (2026)

💰 Income Tax: 🇬🇾 Guyana has a higher top income tax rate (0–32% vs 28–40%). 🇲🇿 Mozambique is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (17% vs 14%).

🏢 Corporate Tax: 🇲🇿 Mozambique offers a lower corporate rate (32% vs 40%), which can influence business location decisions.

📈 Capital Gains: 🇬🇾 Guyana taxes investment gains at a lower rate (20% vs 32%), benefiting investors.

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All 🇲🇿 Mozambique comparisons →All 🇬🇾 Guyana comparisons →