Tax Map · 加密货币税收排名

Mozambique 的加密货币税

Mozambique 的加密货币是 按普通收入征税.

莫桑比克没有特殊的加密货币规定，因此加密货币交易或处置的任何利润均根据正常的个人所得税规定征税，税率最高可达 32%，长期持有不享受税收减免。

“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)

反映了个人加密货币处置的税务处理。估算 — 请与链接来源核对。 参见方法论。