Mozambique Corporate Tax Calculator 2026
Calculate IRPC (Imposto sobre o Rendimento de Pessoas Colectivas) — 32% standard, 10% new companies, 0% agriculture, 35% oil & gas.
Corporate Tax in Mozambique
Mozambique's corporate income tax rate is 32% for most companies. Reduced rates apply: 10% for new companies in their first 5 years, 0% for agricultural activities, and 35% for oil and gas. Losses may be carried forward up to 5 years.
2026 Rates: IRPC 32% standard, 10% new, 0% agriculture, 35% oil & gas.
Mozambique Corporate Tax Calculator 2026
IRPC 32% standard, 10% new companies, 0% agriculture, 35% oil & gas.
Annual Profit Before Tax5 000 000,00 MTn
IRPC (Standard (32%))1 600 000,00 MTn32.0% effective
Net Profit After Tax3 400 000,00 MTn