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Mozambique vs South Korea
Tax Rate Comparison

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

🇲🇿 Mozambique
vs
🇰🇷 South Korea
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
6–45%
Stable; political debate on top rate reduction
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
10%
Standard 10% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
9–24%
Competitiveness discussions vs global peers
No change

Capital Gains Tax

Capital Gains Tax
32%
32% as income
No change
0–45%
Financial income taxation reform continuing
No change

Social Security & Payroll

Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~18.5%
Contribution rates stable; pension reform discussion
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.

🇰🇷 South Korea — Local Income Tax & Resident Tax

South Korea's 17 metropolitan/provincial governments levy local income tax at 10% of national income tax. Property holding tax (Jongbu-se) is a national progressive tax on higher-value properties. Local education taxes and acquisition taxes apply to property transfers. Seoul has higher effective rates due to property values.

⚠️ 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 South Korea: Key Tax Differences (2026)

💰 Income Tax: 🇰🇷 South Korea has a higher top income tax rate (0–32% vs 6–45%). 🇲🇿 Mozambique is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (17% vs 10%).

🏢 Corporate Tax: 🇰🇷 South Korea offers a lower corporate rate (24% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇲🇿 Mozambique taxes investment gains at a lower rate (32% vs 45%), benefiting investors.

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All 🇲🇿 Mozambique comparisons →All 🇰🇷 South Korea comparisons →