Mozambique vs Democratic Republic of Congo
Tax Rate Comparison
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Enter your income to see your estimated annual tax liability in each country — side by side.
🇲🇿 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.
🇨🇩 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 vs Democratic Republic of Congo: Key Tax Differences (2026)
💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (0–32% vs 0–40%). 🇲🇿 Mozambique is more favourable for high earners.
🛒 VAT/Sales Tax: Mozambique has a higher consumption tax (17% vs 16%).
🏢 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.