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Mozambique vs Germany
Tax Rate Comparison

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

🇲🇿 Mozambique
vs
🇩🇪 Germany
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
14–45%
Basic allowance ~€12,336; bracket creep relief
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
7–19%
Standard 19% unchanged
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
~29%
Coalition discussions on lowering to 25% ongoing
-0.5pp vs 2025

Capital Gains Tax

Capital Gains Tax
32%
32% as income
No change
25%
Investment income reform proposals under review
No change

Social Security & Payroll

Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~41.5%
Health insurance rising; pension base up
+0.5pp vs 2025
State, Regional & Local Taxes

🇲🇿 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.

🇩🇪 GermanyTrade Tax (Gewerbesteuer) & Church Tax

Germany's 16 Bundesländer apply federal income tax rates uniformly — no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7–17% effective. Church tax (Kirchensteuer) of 8–9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.

⚠️ 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 Germany: Key Tax Differences (2026)

💰 Income Tax: 🇩🇪 Germany has a higher top income tax rate (0–32% vs 14–45%). 🇲🇿 Mozambique is more favourable for high earners.

🛒 VAT/Sales Tax: Germany has a higher consumption tax (17% vs 7–19%).

🏢 Corporate Tax: 🇩🇪 Germany offers a lower corporate rate (29% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇩🇪 Germany taxes investment gains at a lower rate (25% vs 32%), benefiting investors.

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