Mozambique — Tax Guide, Residency & Cost of Living for Expats

Africa

Tax Score

32/100Worldwide

Tax Data

Income Tax10% – 32%
Corporate Tax32%
Capital Gains32%
VAT/GST17%
Wealth TaxNo
Inheritance TaxNo

Residency & Visas

Golden VisaNo
Digital Nomad VisaNo

Cost of Living & Quality of Life

Cost of Living Index22
Safety3.5/10
Internet8 Mbps
Healthcare2/10
Gasoline$1.46/L

Tax Overview

Mozambique uses a worldwide tax system with moderate rates. While residents are taxed on global income, rates are competitive compared to many developed nations.

Personal Income Tax

Personal income tax in Mozambique ranges from 10% – 32% progressively.

Corporate & Capital Gains

The corporate tax rate is 32%, relatively high. Capital gains are taxed at 32%.

Indirect Taxes & Wealth

VAT/GST is 17%, moderate by international standards.

Crypto & Digital Assets

Mozambique has an unfavorable crypto tax regime (score 2/5). Rates are high and/or regulations are restrictive.

Compare with other countries

Residency Guide

Relocating to Mozambique is possible but with limited options. Visa options are more limited, but residency is achievable through standard pathways.

Visa Options

Mozambique does not currently offer a digital nomad visa or golden visa. Foreigners can explore work, investment, or family reunification visas.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: Mauritius, Seychelles, Libya

Lifestyle

Mozambique offers a low cost of living, enabling a comfortable lifestyle on a moderate budget. Caution is recommended in certain areas, though expat zones tend to be safe.

Cost of Living

With an index of 22 (reference: 100 = New York City), Mozambique is significantly cheaper than major world cities. An expat can live comfortably at a fraction of what it would cost in the US or Western Europe.

Safety & Infrastructure

A safety score of 3.5/10 indicates significant challenges. Thoroughly researching residential areas is recommended. Internet speed of 8 Mbps — may be limiting for video calls and intensive remote work.

Healthcare

A healthcare score of 2/10 indicates significant healthcare system challenges. Comprehensive private insurance is essential.

Pros & Cons

Pros

  • Very low cost of living (index 22)

Cons

  • Worldwide tax system — global income taxed
  • High capital gains tax (32%)
  • Low safety rating (3.5/10)
  • Unfavorable crypto regime (2/5)
  • Limited healthcare system (2/10)
  • Slow internet (8 Mbps)
  • High corporate tax rate (32%)

Frequently Asked Questions

Mozambique operates under a worldwide tax system: taxes residents on worldwide income, regardless of where it is earned. The top personal income tax rate is 32%.

About this guide

Researched and maintained by the TuLugar team, based in Asunción, Paraguay.

Data sourced from PwC, Numbeo, UNDP, and Ookla.

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