WorldTax CompareAll Comparisons

Switzerland vs Mozambique
Tax Rate Comparison

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

🇨🇭 Switzerland
vs
🇲🇿 Mozambique
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–11.5%
Stable; cantonal competition ongoing
No change
0–32%
32% top; LNG revenue windfall reshaping budget
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
17%
17% stable
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
32%
32%; gas-related investment dominant
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
32%
32% as income
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~7%
INSS reform; expanding with LNG sector employment
No change
State, Regional & Local Taxes

🇨🇭 SwitzerlandCantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

🇲🇿 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.

Switzerland vs Mozambique: Key Tax Differences (2026)

💰 Income Tax: 🇲🇿 Mozambique has a higher top income tax rate (0–11.5% vs 0–32%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (2.6–8.1% vs 17%).

🏢 Corporate Tax: 🇨🇭 Switzerland offers a lower corporate rate (26% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 32%), benefiting investors.

Related Comparisons

🇨🇭 Switzerland vs 🇦🇺 AustraliaTax comparison🇨🇭 Switzerland vs 🇦🇹 AustriaTax comparison🇨🇭 Switzerland vs 🇧🇪 BelgiumTax comparison🇨🇭 Switzerland vs 🇫🇷 FranceTax comparison🇨🇭 Switzerland vs 🇩🇪 GermanyTax comparison🇨🇭 Switzerland vs 🇮🇪 IrelandTax comparison🇨🇭 Switzerland vs 🇮🇹 ItalyTax comparison🇨🇭 Switzerland vs 🇱🇺 LuxembourgTax comparison🇨🇭 Switzerland vs 🇳🇱 NetherlandsTax comparison🇨🇭 Switzerland vs 🇸🇬 SingaporeTax comparison🇨🇭 Switzerland vs 🇪🇸 SpainTax comparison🇨🇭 Switzerland vs 🇦🇪 United Arab EmiratesTax comparison
All 🇨🇭 Switzerland comparisons →All 🇲🇿 Mozambique comparisons →