WorldTax Compareโ† All Comparisons

Mozambique vs Nicaragua
Tax Rate Comparison

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

๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique
vs
๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“32%
32% top; LNG revenue windfall reshaping budget
No change
0โ€“30%
30% top; economic stability fragile
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% stable
No change
15%
IVA 15% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
30%
30% IR maintained
No change
Capital Gains Tax
Capital Gains Tax
32%
32% as income
No change
15%
15% CGT
No change
Social Security & Payroll
Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

๐Ÿ‡ฒ๐Ÿ‡ฟ 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.

๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua โ€” Municipal Taxes

Nicaragua's 153 municipalities levy the Impuesto de Matrรญcula (2% of prior revenues), Impuesto Municipal sobre Ingresos (IMI at 1% of monthly revenues), property tax (IBI at 1%), and service fees. Nicaragua under Ortega government has faced significant economic disruption from 2018 protests and subsequent international isolation. The economy has stabilized somewhat but remains one of the poorest in Central America. Tax administration reform has been ongoing with support from international institutions.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Mozambique vs Nicaragua: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique has a higher top income tax rate (0โ€“32% vs 0โ€“30%). ๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Mozambique has a higher consumption tax (17% vs 15%).

๐Ÿข Corporate Tax: ๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua offers a lower corporate rate (30% vs 32%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua taxes investment gains at a lower rate (15% vs 32%), benefiting investors.

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