Tax revenue in Mozambique rose 11.9% in the first half of 2026, reaching 167.5 billion meticais (approximately 2.3 billion euros), driven primarily by higher receipts from value-added tax (VAT), taxes on goods and services, and levies, according to the Finance Ministry’s mid-year budget execution report.
Tax receipts for the period represented 47.5% of the full-year target, compared with approximately 149.7 billion meticais (2 billion euros) collected in the same period of 2025.
Total state revenue reached 183.3 billion meticais (2.5 billion euros) after deducting 9.9 billion meticais (133 million euros) in VAT refunds. That figure represents 45% of the annual forecast and year-on-year growth of 6.7%.
Of the total, current revenues — encompassing fees, social contributions, and other regular state receipts — amounted to 179.7 billion meticais (2.4 billion euros), equivalent to 46.2% of the annual target. Capital revenues totalled 3.6 billion meticais (49 million euros), corresponding to 20.2% of the projected amount.
Domestic taxes, which account for 86% of total tax revenue, grew 10.2% year-on-year in the first six months, reaching 157.6 billion meticais (2.1 billion euros). Among these, taxes on goods and services made the largest contribution to the overall increase in collections.
Taxes on goods and services rose 28.6% to 71.7 billion meticais (967 million euros). Net VAT collected reached 50 billion meticais (674 million euros), an increase of 40.3% compared with the same period of 2025, after accounting for refunds of 9.9 billion meticais (133 million euros).
“VAT on domestic transactions reached 31.2 billion meticais, corresponding to a realisation rate of 66.5% and nominal growth of 78.8% relative to the same period in 2025,” the report states. Taxes on external trade, including customs duties and surcharges, rose 16.1% to 11.2 billion meticais (151 million euros), attributable to an “increase in merchandise imports.”
Moving in the opposite direction, income taxes fell 5.2% year-on-year to 76.3 billion meticais, representing 45.1% of the annual target. Corporate income tax (IRPC), paid by companies, declined 9.2% to 42.5 billion meticais (573 million euros), while personal income tax (IRPS), paid by workers, edged up 0.5% to 33.7 billion meticais (455 million euros).
Overall, first-half tax performance was characterised by strong growth in taxes on goods and services, VAT, and external trade levies, while income taxes recorded a negative trend. In aggregate, tax collections reached 167.5 billion meticais (2.3 billion euros), equivalent to 47.5% of the full-year forecast.
Source: Diário Económico
Original article: https://www.diarioeconomico.co.mz/2026/09/04/economia/cobranca-de-impostos-aumentou-quase-12-no-primeiro-semestre/
