Mozambique Customs Import and Export Taxes
Mozambique's tax system is divided into two types: national tax and autonomous tax. The national tax system includes direct taxes and indirect taxes. Direct taxes include corporate income tax (IRPC) and personal income tax (IRPS); indirect taxes include value-added tax (IVA), special consumption tax (ICE) and customs duties. Mozambique implements a territorial tax system.
[Corporate income tax (IRPC)]
The tax rate is 32%.
[Personal income tax (IRPS)]
A progressive tax system is implemented according to the amount of income.
[Value-added tax (IVA)]
The tax rate is 17%.
[Special consumption tax (ICE)]
A special consumption tax is levied on some domestically produced or imported consumer goods. The special consumption tax on imported consumer goods is 20%.
[Tariffs]
The tariff on raw materials is 2.5%, the tariff on fixed assets (Class K) is 5%, the tariff on products used for assembly is 7.5%, and the tariff on consumer goods is 20%.
