WorldTax Compareโ† All Comparisons

Mozambique vs Netherlands
Tax Rate Comparison

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

๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique
vs
๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“32%
32% top; LNG revenue windfall reshaping budget
No change
9.32โ€“49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% stable
No change
9โ€“21%
Reduced 9% rate under review
No change
Corporate Tax Rate
Corporate Tax Rate
32%
32%; gas-related investment dominant
No change
19โ€“25.8%
Stable; Pillar Two global minimum tax applies
No change
Capital Gains Tax
Capital Gains Tax
32%
32% as income
No change
~38%
Box 3 new regime: actual return basis
No change
Social Security & Payroll
Social Security / Payroll
~7%
INSS reform; expanding with LNG sector employment
No change
~28%
AOW/WW/WIA contributions ceiling raised
โ–ฒ +0.4pp vs 2025
State, Regional & Local Taxes

๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique โ€” 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 โ€” imposto predial autรกrquico), vehicle taxes, and market fees. The Autoridade Tributรกria de Moรงambique (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.

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands โ€” Municipal & Water Board Taxes

The Netherlands is a unitary state โ€” income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Mozambique vs Netherlands: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands has a higher top income tax rate (0โ€“32% vs 9.32โ€“49.5%). ๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Netherlands has a higher consumption tax (17% vs 9โ€“21%).

๐Ÿข Corporate Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands offers a lower corporate rate (25.8% vs 32%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique taxes investment gains at a lower rate (32% vs 38%), benefiting investors.

Related Comparisons

๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡จ๐Ÿ‡ณ ChinaTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡บ๐Ÿ‡ธ United StatesTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ซ๐Ÿ‡ท FranceTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ฎ๐Ÿ‡ณ IndiaTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ฏ๐Ÿ‡ต JapanTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ฆ๐Ÿ‡บ AustraliaTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ง๐Ÿ‡ท BrazilTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡จ๐Ÿ‡ฆ CanadaTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ฎ๐Ÿ‡น ItalyTax comparison๐Ÿ‡ฒ๐Ÿ‡ฟ Mozambique vs ๐Ÿ‡ฐ๐Ÿ‡ท South KoreaTax comparison