Mozambique - Taxation

Under Portuguese rule, taxation and tax collection were full of inequities and corruption at all levels of government. In 1978, after independence, much higher and more progressive taxes were introduced. These included an income tax on wages, salaries, and other benefits. In 1999, duties on imported goods ranged from 0% to 30%, depending upon whether it is a primary, intermediate, or consumer good. A value-added tax (VAT) with a standard rate of 17% in 2003 is charged on most goods and services. Exemptions from VAT include basic foodstuffs, medicines and pharmaceuticals, books and journals, bicycles, agricultural inputs and fishing implements, waste disposal, burial and cremation services.

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