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Mozambique vs Liechtenstein
Tax Rate Comparison

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

🇲🇿 Mozambique
vs
🇱🇮 Liechtenstein
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
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
8.1%
8.1% standard; Swiss system alignment
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
12.5%
12.5%; Pillar Two compliance
No change

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~18.9%
AHV stable; mandatory pension contributions
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.

🇱🇮 LiechtensteinMunicipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%–250% of the base amount. Liechtenstein is a financial centre with very competitive corporate and income taxes. The Principality has a customs and currency union with Switzerland (using Swiss franc). It joined the EEA in 1995 and is noted for its foundation and trust law used for wealth structuring globally.

⚠️ 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 Liechtenstein: Key Tax Differences (2026)

💰 Income Tax: 🇲🇿 Mozambique has a higher top income tax rate (0–32% vs 2.5–22.4%). 🇱🇮 Liechtenstein is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (17% vs 8.1%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 32%), benefiting investors.

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