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Namibia vs Mozambique
Tax Rate Comparison

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

🇳🇦 Namibia
vs
🇲🇿 Mozambique
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–37%
37% top; oil revenues expected from 2026+
No change
0–32%
32% top; LNG revenue windfall reshaping budget
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% stable
No change
17%
17% stable
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; petroleum fiscal regime evolving for new fields
No change
32%
32%; gas-related investment dominant
No change

Capital Gains Tax

Capital Gains Tax
0%
CGT reform discussions ongoing
No change
32%
32% as income
No change

Social Security & Payroll

Social Security / Payroll
~9%
SSC; pension fund development
No change
~7%
INSS reform; expanding with LNG sector employment
No change
State, Regional & Local Taxes

🇳🇦 NamibiaRegional Councils & Local Authorities

Namibia's 14 regional councils and local authority councils levy property rates, business licences, and local fees. The Namibia Revenue Agency (NamRA) administers national taxes. Namibia is a significant mining economy — diamonds (Namdeb/De Beers), uranium (one of world's largest producers), copper. A major TotalEnergies Orange Basin offshore oil discovery is advancing toward production. Non-resident shareholders' tax (NRST) at 10%–20% applies on dividends. Namibia has one of Africa's more functional tax administrations.

🇲🇿 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.

⚠️ 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.

Namibia vs Mozambique: Key Tax Differences (2026)

💰 Income Tax: 🇳🇦 Namibia has a higher top income tax rate (0–37% vs 0–32%). 🇲🇿 Mozambique is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (15% vs 17%).

🏢 Corporate Tax: Corporate rates are similar in both countries (32% vs 32%).

📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 32%), benefiting investors.

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