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Mozambique vs China
Tax Rate Comparison

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

🇲🇿 Mozambique
vs
🇨🇳 China
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
3–45%
Continued deduction reforms; threshold adjustments likely
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
6–13%
13%/9%/6% structure maintained
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
25%
Pillar Two implementation progressing
No change

Capital Gains Tax

Capital Gains Tax
32%
32% as income
No change
20%
National property tax reform bill still pending
No change

Social Security & Payroll

Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~36%
Gradual unification of social insurance base ongoing
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.

🇨🇳 China — Provincial, Municipal & Surcharge Taxes

China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16–23% depending on province). Cities impose Urban Maintenance & Construction Tax (1–7% of VAT paid). Education surcharges add 3–5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.

⚠️ 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 China: Key Tax Differences (2026)

💰 Income Tax: 🇨🇳 China has a higher top income tax rate (0–32% vs 3–45%). 🇲🇿 Mozambique is more favourable for high earners.

🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (17% vs 6–13%).

🏢 Corporate Tax: 🇨🇳 China offers a lower corporate rate (25% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇨🇳 China taxes investment gains at a lower rate (20% vs 32%), benefiting investors.

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