Company tax in Mozambique: rates and returns
Companies in Mozambique pay corporate income tax at a headline rate of IRPC 32%, administered by Autoridade Tributária (AT). IVA is charged at 16%. Rates are set in the budget and change, so confirm the current figure with Autoridade Tributária (AT).
What you file
- 1 An annual corporate income tax return to Autoridade Tributária (AT).
- 2 IVA returns (16%) if registered — compulsory once turnover passes set by AT.
- 3 Employee taxes monthly if you pay salaries.
Frequently asked questions
What is the corporate tax rate in Mozambique?
The headline corporate income tax rate in Mozambique is IRPC 32% (administered by Autoridade Tributária (AT)). Confirm the current rate with Autoridade Tributária (AT).
More on Mozambique
- Register a company — Mozambique
- VAT / sales tax — Mozambique
- Hiring staff — Mozambique
- Start a business — Mozambique
- Data protection — Mozambique
- Tax clearance — Mozambique
- Empowerment / B-BBEE — Mozambique
- Licences & permits — Mozambique
- Payroll & employee tax — Mozambique
- Importing & customs — Mozambique
- Annual returns — Mozambique
- Full Mozambique compliance guide
Company tax elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with Autoridade Tributária (AT) or a registered professional.