Crypto tax in Mozambique
How is cryptocurrency taxed in Mozambique?
Cryptocurrency is taxed as income in Mozambique. The headline rate for this is 32%.
Common questions
- What is the capital gains tax rate on crypto in Mozambique?
- The capital gains tax rate in Mozambique is 17.6%.
- Is there an exemption for long-term crypto holdings in Mozambique?
- No, Mozambique does not offer an exemption for long-term cryptocurrency holdings.
- Does Mozambique tax worldwide income?
- Yes, Mozambique operates a worldwide tax system.
Crypto in Mozambique is taxed as ordinary income.
Treatment
taxed as ordinary income
Long-term
Still taxed
Headline rate
32%
Mozambique has no special crypto rules, so any profits from crypto trading or disposal are taxed under the normal personal income tax rules at rates up to 32%, with no tax break for long-term holding.
“As mentioned at Q1, there is no special legislation on crypto-assets in Mozambique. Under the terms of the general legislation, any gain on such exchanges is subject to Corporate Income Tax or Personal Income Tax. According to the general regime, when natural persons are taxed for profits arising from business activity, such income falls into the Second Category (Business and Professional Income) under the terms of the Personal Income Tax Code, approved by Law No. 33/2007, of 31 December.” — Autoridade Tributária de Moçambique (via general Personal Income Tax Code as summarized by CMS)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.