Not a Latitax destination
Mozambique
Holding shares for over five years cuts the taxable gain to 55%, but a 32% corporate rate, inheritance tax and no UK treaty make it an investment destination, not a base.
Income tax, top rate
Secondary32%
Source: PwC Worldwide Tax Summaries - PIT rates · checked 2026-09-29Capital gains
Secondary10-32% on 55-100% of the gain
Taxed at progressive rates; the taxable share falls from 100% (held up to 12 months) to 55% (over 60 months).
Source: PwC Worldwide Tax Summaries - Mozambique, Individual, Income determination · checked 2026-09-29Corporate
Secondary32%
10% for agriculture, livestock, aquaculture and urban transport.
Source: PwC Worldwide Tax Summaries - CIT rates · checked 2026-09-29Inheritance
Secondary2-10%
Succession and donation tax at 2% to 10%; the rate for children was not isolated.
Source: PwC Worldwide Tax Summaries - Mozambique, Individual, Other taxes · checked 2026-09-29Looking for somewhere that works?
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