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African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · MozambiqueData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/MOZ

Centre 17°11′S 35°36′E

Gazetteer · Southern Africa · Low income

Mozambique

Collected 23.2% of GDP in tax in 2024, 5 of 38 reporting members.

23.2%

Tax, % of GDP, 2024

+7.9

Points since 2010

1.18

Tax buoyancy

over 16 years

$401

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Mozambique against the continent

0.0%5.0%10.0%15.0%20.0%25.0%10111213141516171819202122232425
MozambiqueSouthern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Southern Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearMozambiqueSouthern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
201015.3015.6014.3410.6716.4326
201117.1115.1914.8410.9916.6233
201218.7016.2515.0711.4516.7533
201321.5815.4313.8311.2316.8932
201424.7815.3114.2611.8717.1332
201521.7915.8715.0812.3318.5533
201621.0414.5714.3812.4017.4333
201717.9615.8914.7511.5016.9535
201819.7916.8314.1810.8616.1036
201918.6717.8013.5711.5117.2338
202020.0516.2013.2710.8516.0738
202119.8015.7412.7210.4416.0640
202219.8218.2114.1811.3418.1639
202320.6420.0614.4311.3018.8237
202423.2418.9214.3012.1718.0538
202523.4719.5113.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%5%10%15%20%25%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins Mozambique (orange) to the ATAF median (grey); the blue tick is the Southern Africa median. All three are for 2024.
Show the numbers as a table
MeasureMozambiqueSouthern Africa medianATAF median
Tax-to-GDP23.2418.9214.30
Domestic taxes17.7213.039.01
Customs taxes5.514.704.87
Non-tax revenue4.982.882.59
VAT6.317.295.20
PIT4.324.122.04
CIT6.333.282.72

Plate III·Tax heads

How Mozambique's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%5%10%15%20%25%10111213141516171819202122232425
Domestic VATPersonal income taxCorporate income taxWithholding taxOther domestic taxesVAT on importsImport dutyExcise on importsOther customs taxesNot attributed to a headPresumptive tax
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2010Domestic VAT5863675292.84
2010Personal income tax5164012782.50
2010Corporate income tax5665525062.75
2010Withholding tax200.00
2010Other domestic taxes1398473190.68
2010VAT on imports8597222514.17
2010Import duty3150341301.53
2010Excise on imports742398230.36
2010Other customs taxes65698290.03
2010Not attributed to a head925519000.45
2011Domestic VAT7894527993.49
2011Personal income tax6265093702.77
2011Corporate income tax8257315593.65
2011Withholding tax170628650.08
2011Other domestic taxes1599103350.71
2011VAT on imports9579295574.24
2011Import duty3982810321.76
2011Excise on imports784445270.35
2011Other customs taxes181588750.08
2012Domestic VAT7930981353.30
2012Personal income tax6663531392.77
2012Corporate income tax13541205955.63
2012Withholding tax169951020.07
2012Other domestic taxes1693450020.70
2012VAT on imports9869680934.11
2012Import duty4182070931.74
2012Excise on imports998240170.42
2012Other customs taxes174496240.07
2013Domestic VAT9335406753.57
2013Personal income tax8054685883.08
2013Corporate income tax18496846597.07
2013Withholding tax211350500.08
2013Other domestic taxes1947925450.74
2013VAT on imports11669887974.46
2013Import duty5288818822.02
2013Excise on imports1472129250.56
2013Other customs taxes40354160.02
2014Domestic VAT11364853383.96
2014Personal income tax9888973483.45
2014Corporate income tax23894076608.34
2014Withholding tax191133910.07
2014Other domestic taxes2236621110.78
2014VAT on imports14614298035.10
2014Import duty6447620572.25
2014Excise on imports2004728050.70
2014Other customs taxes64659360.02
2014Not attributed to a head335241550.12
2015Domestic VAT11978062353.70
2015Personal income tax11668150883.60
2015Corporate income tax19761264526.10
2015Withholding tax222262100.07
2015Other domestic taxes2592047350.80
2015VAT on imports16339259375.04
2015Import duty6922529652.14
2015Excise on imports2063701470.64
2015Other customs taxes42263120.01
2016Domestic VAT14218029384.09
2016Personal income tax13541870193.90
2016Corporate income tax18788012975.41
2016Withholding tax292841560.08
2016Other domestic taxes2770872370.80
2016VAT on imports15582198934.48
2016Import duty6221413591.79
2016Excise on imports2778944440.80
2016Other customs taxes7504970.00
2017Domestic VAT11397590873.24
2017Personal income tax12979182043.69
2017Corporate income tax20163756595.73
2017Withholding tax278852490.08
2017Other domestic taxes2791240.00
2017VAT on imports12564106063.57
2017Import duty5244508291.49
2017Excise on imports2249248800.64
2017Other customs taxes17510.00
2018Domestic VAT12671598203.28
2018Personal income tax14420412203.73
2018Corporate income tax24803465966.42
2018Other domestic taxes194363540.05
2018VAT on imports12671598203.28
2018Excise on imports6411354871.66
2018Other customs taxes5976475441.55
2019Domestic VAT13418609513.33
2019Personal income tax15732939653.90
2019Corporate income tax22120879655.49
2019Presumptive tax103648370.03
2019Other domestic taxes1883290.00
2019VAT on imports17683401394.38
2019Import duty7192700501.78
2019Excise on imports2140289610.53
2020Domestic VAT15277523383.80
2020Personal income tax16928721104.21
2020Corporate income tax24036813525.97
2020Presumptive tax97613680.02
2020Other domestic taxes3407238240.85
2020VAT on imports15899751863.95
2020Import duty6229204861.55
2020Excise on imports1812040780.45
2021Domestic VAT16405463413.78
2021Personal income tax18848215724.34
2021Corporate income tax26929751986.20
2021Presumptive tax122321580.03
2021VAT on imports18521702784.27
2021Import duty7558242281.74
2022Domestic VAT16082237843.22
2022Personal income tax21613114664.33
2022Corporate income tax32701983076.55
2022Presumptive tax140265180.03
2022Other domestic taxes2389273870.48
2022VAT on imports19616658283.93
2022Excise on imports7626501401.53
2022Other customs taxes2249799280.45
2023Domestic VAT15348615132.69
2023Personal income tax24953411864.38
2023Corporate income tax38423455016.74
2023Presumptive tax147348730.03
2023Other domestic taxes3328231720.58
2023VAT on imports20989006423.68
2023Import duty8683770631.52
2023Excise on imports2632577730.46
2023Not attributed to a head3109776570.55
2024Domestic VAT16197450902.71
2024Personal income tax25774990694.32
2024Corporate income tax37785909076.33
2024Presumptive tax148940650.02
2024Other domestic taxes27482123254.60
2024VAT on imports21463757333.59
2024Import duty8722772011.46
2024Excise on imports2745664370.46
2025Domestic VAT32769476345.14
2025Personal income tax22264561623.49
2025Corporate income tax30496341284.78
2025Presumptive tax18887280.00
2025Other domestic taxes2949052200.46
2025VAT on imports22525244883.53
2025Import duty9115999501.43
2025Other customs taxes6278445670.98
2025Not attributed to a head23215405283.64

The mix in 2024

Every shilling, franc or rand of tax, by head

Corporate income tax27.2%Other domestic taxes19.8%Personal income tax18.6%VAT on imports15.5%Domestic VAT11.7%Import duty6.3%Excise on imports2.0%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $13.9bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT16197450900.12
Personal income tax25774990690.19
Corporate income tax37785909070.27
Presumptive tax148940650.00
Other domestic taxes27482123250.20
VAT on imports21463757330.15
Import duty8722772010.06
Excise on imports2745664370.02

Every published number

Mozambique in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Mozambique: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$20.6bn$22.6bn$24.0bn$26.2bn$28.7bn$32.4bn$34.7bn$35.2bn$38.6bn$40.3bn$40.2bn$43.4bn$49.9bn$57.0bn$59.7bn$63.8bn
Real GDP320,350.8m343,152.5m367,853.5m394,123.1m423,462.2m451,451.9m468,758.8m485,874.9m660,376.0m675,558.5m667,000.0m683,202.9m1,024,031.9m1,080,211.9m1,103,420.8m1,101,791.7m
Final Consumption (PPP)
Total Tax Revenues (PPP)$3.2bn$3.9bn$4.5bn$5.6bn$7.1bn$7.1bn$7.3bn$6.3bn$7.6bn$7.5bn$8.1bn$8.6bn$9.9bn$11.8bn$13.9bn$15.0bn
Total Number Of Registered Taxpayers1.2m1.5m2.1m2.6m3.3m4.1m4.8m5.3m5.4m5.7m6.1m
Non-Tax-Revenues (PPP)$509.2m$656.4m$666.5m$884.0m$968.7m$1.3k$481.7m$3.1m$247.6m$296.0m$1.2bn$575.5m$120.1m$135.8bn$3.0bn
Domestic Tax Revenues (PPP)$1.9bn$2.4bn$3.0bn$3.8bn$4.8bn$4.5bn$4.9bn$4.3bn$5.1bn$4.8bn$5.7bn$6.0bn$6.9bn$8.5bn$10.6bn$11.2bn
Customs Tax Revenues (PPP)$1.3bn$1.5bn$1.5bn$1.8bn$2.3bn$2.5bn$2.5bn$2.0bn$2.5bn$2.7bn$2.4bn$2.6bn$2.9bn$3.2bn$3.3bn$3.8bn
Revenue From Agriculture, Forest & Fishing (PPP)$7.4m$7.8m$10.6m$10.6m$15.5m$18.0m$19.0m$18.8m$20.8m$37.9m$83.8m$198.2m$194.4m$103.9m$207.2m
Revenue From Mining & Quarrying (PPP)$70.3m$93.7m$159.5m$321.9m$452.0m$470.6m$444.2m$400.9m$47.6m$137.0m$895.7m$957.5m$349.5m$2.0bn
Revenue From Secondary Sector (PPP)$541.3m$727.7m$1.4bn$2.0bn$1.5bn$1.7bn$1.8bn$166.9m$171.4m$677.9m$1.3bn$1.8bn$4.9bn$1.4bn
Revenue From Tertiary Sector (PPP)$4.2bn$3.9bn$4.5bn$6.3bn$5.9bn$5.8bn$5.6bn$629.7k$7.2m$3.9bn$9.7bn$5.6bn$8.1bn$11.6bn
Domestic VAT Revenues (PPP)$586.4m$789.5m$793.1m$933.5m$1.1bn$1.2bn$1.4bn$1.1bn$1.3bn$1.3bn$1.5bn$1.6bn$1.6bn$1.5bn$1.6bn$3.3bn
VAT Refunded (PPP)$40.2m$177.6m$195.9m$191.6m$180.6m$317.4m$446.0m$524.9m$467.3m$513.2m$514.4m$477.8m$589.0m$425.9m$411.4m$198.4m
PIT Revenues (PPP)$516.4m$626.5m$666.4m$805.5m$988.9m$1.2bn$1.4bn$1.3bn$1.4bn$1.6bn$1.7bn$1.9bn$2.2bn$2.5bn$2.6bn$2.2bn
CIT Revenues (PPP)$566.6m$825.7m$1.4bn$1.8bn$2.4bn$2.0bn$1.9bn$2.0bn$2.5bn$2.2bn$2.4bn$2.7bn$3.3bn$3.8bn$3.8bn$3.0bn
Withholding Tax Revenues (PPP)$20$17.1m$17.0m$21.1m$19.1m$22.2m$29.3m$27.9m
Presumptive Tax Revenues (PPP)$10.4m$9.8m$12.2m$14.0m$14.7m$14.9m$1.9m
Other Domestic Tax Revenues (PPP)$139.8m$159.9m$169.3m$194.8m$223.7m$259.2m$277.1m$279.1k$19.4m$188.3k$340.7m$238.9m$332.8m$2.7bn$294.9m
VAT On Import Revenues (PPP)$859.7m$957.9m$987.0m$1.2bn$1.5bn$1.6bn$1.6bn$1.3bn$1.3bn$1.8bn$1.6bn$1.9bn$2.0bn$2.1bn$2.1bn$2.3bn
Import Duty Revenues (PPP)$315.0m$398.3m$418.2m$528.9m$644.8m$692.3m$622.1m$524.5m$719.3m$622.9m$755.8m$868.4m$872.3m$911.6m
Excises on Imports Revenues (PPP)$74.2m$78.4m$99.8m$147.2m$200.5m$206.4m$277.9m$224.9m$641.1m$214.0m$181.2m$762.7m$263.3m$274.6m
Other Customs Tax Revenues (PPP)$6.6m$18.2m$17.4m$4.0m$6.5m$4.2m$750.5k$1.8k$597.6m$225.0m$627.8m

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.

YearCheckDetail
2019Disagrees with the World BankATAF gives 18.7% of GDP; the World Bank's central-government series gives 26.7%.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Mozambique. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/MOZ Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Mozambique, in Edition 1

Kaijamahe, W. H. (2026). Mozambique. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/MOZ

Southern Africa

Neighbouring profiles

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