Mozambique

Paying Taxes in

Mozambique

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 7 50 32.0% taxable profits 27.7
Social security contributions 12 60 4.0% gross salaries 4.5
Municipal tax on economical activity 1 MAD 4500 (fixed fee) 1.1
Municipal property tax 2 01.% to 1% building value 0.5
Tax on interest 0 20.00% interest income 0.5 not included
vehicle tax 1 annual fee based on production year and capacity of vehicle. 0.5
Fuel tax 1 small amount
stamp duty 1 small amount
Value added tax (VAT) 12 120 17.00% value added not included
Totals: 37 230 34.3
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