Mozambique's headline corporate income tax (CIT) rate is 32 (10% for agriculture/livestock/aquaculture/transport).
The headline personal income tax (PIT) rate is residents 32%; non-residents 20%.
The standard VAT/GST (or equivalent consumption tax) rate is 16. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
A company is resident in Mozambique if either its legal seat or place of effective management is in Mozambique; Mozambican companies are taxed on worldwide income, while branches (treated as non-resident entities) are taxed only on Mozambique-attributable income.
Mozambique has genuine CFC provisions: profits of a non-resident company subject to a "clearly more favourable" tax regime (no income tax, or an effective rate at or below 60% of Mozambique's CIT rate) are attributed to Mozambique-resident shareholders in proportion to their shareholding, regardless of actual distribution - applicable where the shareholder holds 25% or more directly/indirectly, or 10% or more where Mozambique-resident shareholders collectively hold more than 50% of the foreign company.
Thin capitalization rules apply when the debt-to-equity ratio exceeds 2:1.
Mozambique has nine double tax treaties in force: Portugal, Italy, Mauritius, the UAE, Macau, South Africa, India, Botswana, and Vietnam - generally following the OECD Model, and prevailing over conflicting domestic provisions per Mozambican law.