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Democratic Republic of Congo vs Mozambique
Tax Rate Comparison

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

🇨🇩 Democratic Republic of Congo
vs
🇲🇿 Mozambique
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
0–40%
40% top; energy transition metals driving revenue hopes
No change
0–32%
32% top; LNG revenue windfall reshaping budget
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
16%
16% TVA maintained
No change
17%
17% stable
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30%; critical minerals fiscal regime key topic
No change
32%
32%; gas-related investment dominant
No change
Capital Gains Tax
Capital Gains Tax
30%
30% as income
No change
32%
32% as income
No change
Social Security & Payroll
Social Security / Payroll
~17%
CNSS reform; social protection building slowly
No change
~7%
INSS reform; expanding with LNG sector employment
No change
State, Regional & Local Taxes

🇨🇩 Democratic Republic of Congo — Provincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth — cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Générale des Impôts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

🇲🇿 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.

⚠️ 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.

Democratic Republic of Congo vs Mozambique: Key Tax Differences (2026)

💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (0–40% vs 0–32%). 🇲🇿 Mozambique is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (16% vs 17%).

🏢 Corporate Tax: 🇨🇩 Democratic Republic of Congo offers a lower corporate rate (30% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇨🇩 Democratic Republic of Congo taxes investment gains at a lower rate (30% vs 32%), benefiting investors.

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