Jurisdiction overviewTax in Mozambique
Last reviewed: · by TaxProsRated editorial
Key points
Mozambique's Autoridade Tributaria de Mocambique (AT) administers personal income tax (IRPS) at progressive 10-32 percent across five brackets and corporate income tax (IRPC) at 32 percent flat (10 percent for agriculture and electrical-energy sectors through 31 December 2025). VAT (IVA) sits at 16 percent. The Rovuma Basin LNG megaprojects add an elevated petroleum-specific framework under Lei 27/2014. Around 10 active double tax treaties are in force; the MLI is not yet ratified.
Who is the tax authority in Mozambique?
The Autoridade Tributaria de Mocambique (AT), operating under the Ministry of Economy and Finance, administers all major taxes. AT also handles customs collection.
The legal foundation rests on several core statutes. The Codigo do IRPS governs personal income tax. The Codigo do IRPC covers corporate income tax. The Codigo do IVA handles value-added tax. The Lei dos Beneficios Fiscais sets the incentives framework, including special economic zones (SEZ) and industrial free zones (IFZ).
Two sector-specific laws add further layers. Lei 27/2014 (Petroleum Activities) and Lei 28/2014 (Mining) each create elevated-complexity frameworks on top of the standard IRPC rate. Mozambique is a SADC and AfCFTA member.
What is the tax year and when are returns due?
Mozambique uses the calendar year (1 January through 31 December) as its tax year. Employers withhold IRPS monthly from employee wages via a PAYE-equivalent mechanism.
Corporate annual returns (Modelo 22) are due 31 May for the prior fiscal year. IVA returns are filed monthly. Provisional CIT payments fall in May, August, and November.
Who is a Mozambican tax resident?
Under the Codigo do IRPS, an individual qualifies as a Mozambican tax resident if any of three tests are met. Physical presence of 180 or more days in the tax year is the primary test. Habitual residence in Mozambique is the second test. Employment income paid by a Mozambican employer triggers residency under the third test.
Residents are taxed on worldwide income. Non-residents are taxed only on Mozambican-source income.
What are the personal income tax (IRPS) rates?
Mozambique operates five progressive IRPS brackets with a personal allowance of MZN 225,000.
| Annual income (MZN) | Rate |
|---|---|
| Personal allowance: first 225,000 | 0% |
| Up to 42,000 (above allowance) | 10% |
| Next band | 15% |
| Next band | 20% |
| Next band | 25% |
| Above 1,512,000 | 32% |
How does corporate income tax (IRPC) work?
IRPC is levied at a flat 32 percent on resident companies. The rate applies to worldwide profits for residents and to Mozambican-source income for non-residents.
Applies to most resident companies, including those in services, retail, technology, and hospitality. Non-residents taxed at 32% on Mozambican-source income.
Reduced rate through 31 December 2025 only. Post-2025 reform is pending — the continuation at 10% is not confirmed. Verify current status with AT.
Lei 28/2014 applies 32% IRPC plus a sliding-scale royalty of 8% (basic minerals) up to 24% (gemstones) on the gross value of production.
32% IRPC plus a Production-Sharing Agreement framework plus a 6% gas-specific tax. Rovuma Basin LNG operators (TotalEnergies Area 1, ENI Area 4) operate under this elevated framework.
Withholding tax on dividends paid to non-residents is 20 percent. Listed-share dividends attract a reduced 10 percent rate. Tax losses carry forward for five years. The OECD Pillar Two global minimum tax has not yet been transposed into Mozambican law.
What about IVA (VAT) and other indirect taxes?
IVA is Mozambique's value-added tax under the Codigo do IVA. The standard rate is 16 percent. Most goods and services fall under the standard rate unless specifically reduced or zero-rated.
| IVA rate | Applies to |
|---|---|
| 16% | Standard — most goods and services |
| 5% | Basic foodstuffs (reduced rate) |
| 0% | Exports (zero-rated, not exempt) |
IVA returns are filed monthly. E-invoicing is being rolled out progressively under Decreto 72/2017. Businesses that exceed the IVA registration threshold are required to register with AT.
The Lei dos Beneficios Fiscais provides IVA exemptions and other incentives for qualifying SEZ and IFZ projects. Stamp duty and customs duties also apply, with AT administering customs.
How are cryptoassets treated in Mozambique?
Banco de Mocambique, the central bank, has issued advisories restricting the use of cryptoassets. There is no dedicated crypto-asset tax statute in Mozambique.
Banco de Mocambique: cryptoassets restricted
Where a taxpayer declares gains from cryptoassets, AT treats them under existing income-tax categories (IRPS for individuals, IRPC for companies). There is no specific crypto rate or filing form.
What is Mozambique's tax treaty network?
Mozambique has approximately 10 active double tax agreements. The Multilateral Instrument (MLI) has not yet been ratified. The SADC framework provides regional cooperation context, and Mozambique is an AfCFTA member.
The standard statute of limitations is five years. Extended periods apply for fraud and for petroleum and mining sector matters. Treaty benefits are available to residents of qualifying contracting states — bilateral texts govern the specific rate reductions on dividends, interest, and royalties.
Where does Mozambique sit in the Sub-Saharan Africa / SADC cohort?
Mozambique anchors the SADC/lusophone corporate-territorial cohort. The wider Sub-Saharan Africa region splits into five distinct tax archetypes:
Common pitfalls and elevated-complexity areas
Several recurring traps affect foreign investors and cross-border workers operating in Mozambique:
Lei 27/2014 stacks 32% IRPC, the PSA framework, and a 6% gas-specific tax. TotalEnergies (Area 1 Coral FLNG) and ENI (Area 4) operate under this regime — it is one of Sub-Saharan Africa's most complex extractive tax structures.
Under Lei 28/2014, mining royalties range from 8% for basic minerals to 24% for gemstones — on top of 32% IRPC. The effective rate for gemstone mining significantly exceeds the standard corporate rate.
The 10% reduced IRPC rate for agriculture and electrical energy runs only through 31 December 2025. Post-2025 reform status is pending — do not assume continuation at 10%.
Mozambique has not introduced the OECD 15% global minimum tax. Multinationals need to assess where Pillar Two may apply at the group level under a different jurisdiction's top-up rules.
Around 10 active DTAs is a thin network for a resource-rich economy. MLI non-ratification means treaty modifications agreed at OECD level do not automatically apply. Use the bilateral treaty text directly.
Mozambique uses separate Portuguese-tradition codes — Codigo do IRPS (personal), Codigo do IRPC (corporate) — that differ from anglophone OECD framework terms. Advisors familiar only with English-language OECD guidance may misread the statutory structure.
All tax bases are denominated in MZN (metical). The metical operates under a floating exchange rate managed by Banco de Mocambique. FX movements affect the MZN-equivalent value of foreign-currency receipts and the real burden of MZN-fixed brackets.
SEZ and investment incentives
The Lei dos Beneficios Fiscais establishes a framework of incentives for qualifying investments in Mozambique. Special Economic Zones (SEZ) and Industrial Free Zones (IFZ) are the two main vehicles.
Qualifying SEZ investors may access reduced IRPC rates, IVA exemptions, and customs duty relief for the incentive period. Investment and employment thresholds set by regulation must be met.
IFZ operators benefit from a 0% IRPC rate on qualifying export-oriented production during the incentive window. IVA on imports for production may be suspended. Eligibility requires formal designation by the Ministerio da Economia e Financas.
Incentive periods and qualifying conditions are confirmed at the time of investment application. Neither SEZ nor IFZ status is self-selected — formal AT registration and designation are required.
When does engaging a Mozambican tax professional make sense?
Some filings can be managed directly through AT's online portal. Others involve enough complexity to warrant qualified local support.
Situations where engaging a local professional is typically warranted include: operating in petroleum, mining, or extractive sectors; cross-border income from treaty or non-treaty partners; applying for SEZ or IFZ designation; receiving an AT notice of assessment, audit letter, or back-tax query; relocating in or out of Mozambique mid-year; or operating as a corporate entity with employees requiring monthly IRPS withholding.
This page is general information. It is not personal guidance for any specific situation. Tax rules change. Always check current figures on the AT website or with a qualified Mozambican practitioner before filing.
Find vetted Mozambique-registered practitioners through the directory below.
Frequently asked
Who is the Mozambican tax authority?
Autoridade Tributaria de Mocambique (AT), under the Ministry of Economy and Finance. AT also administers customs collection. The substantive personal income tax code is the Codigo do IRPS; the corporate code is the Codigo do IRPC.
When is the Mozambican annual corporate return due?
Corporate annual returns (Modelo 22) are due 31 May for the prior fiscal year. IVA is filed monthly. Provisional corporate income tax payments fall in May, August, and November. Employers withhold IRPS from employee wages monthly.
Who is a Mozambican tax resident?
An individual is a Mozambican tax resident if physically present 180 or more days in the tax year, if they have habitual residence in Mozambique, or if they receive employment income paid by a Mozambican employer. Residents are taxed on worldwide income; non-residents on Mozambican-source income only.
What are the Mozambican personal income tax (IRPS) rates?
Five progressive brackets: 10% up to MZN 42,000; then 15%, 20%, 25%, and 32% ascending. The top 32% rate applies above MZN 1,512,000. The personal allowance is MZN 225,000.
How does Mozambique's corporate income tax (IRPC) work?
IRPC is 32% flat for most resident companies. Agriculture and electrical-energy sectors are taxed at a reduced 10% through 31 December 2025 — post-2025 reform is pending. Mining adds a sliding-scale royalty of 8% to 24% on top of 32% IRPC under Lei 28/2014. Petroleum operators face 32% IRPC plus the PSA framework plus a 6% gas-specific tax under Lei 27/2014. Withholding on dividends to non-residents is 20% (10% for listed shares). Tax losses carry forward five years. Pillar Two not transposed.
What is the Mozambican IVA (VAT) rate?
IVA is 16% standard under the Codigo do IVA. A reduced 5% rate applies to basic foodstuffs. Exports are zero-rated. IVA returns are filed monthly. E-invoicing rollout is underway under Decreto 72/2017.
How does Mozambique treat cryptoassets for tax?
Banco de Mocambique advisories restrict cryptoassets. There is no dedicated crypto-asset tax statute. Where a taxpayer declares gains from cryptoassets, AT applies existing income-tax categories — IRPS for individuals, IRPC for companies.
How many tax treaties does Mozambique have?
Approximately 10 active double tax agreements. Key partners include Portugal, South Africa, India, UAE, Italy, UK, Mauritius, Botswana, and Macau. The MLI has not been ratified. The standard statute of limitations is five years; extended for fraud and for petroleum/mining matters.
What incentives are available under the Lei dos Beneficios Fiscais?
Qualifying investments in Special Economic Zones (SEZ) and Industrial Free Zones (IFZ) may receive reduced IRPC rates, IVA exemptions, and customs duty relief. IFZ operators producing for export may access 0% IRPC during the incentive window. Formal designation by the Ministerio da Economia e Financas is required — neither status is self-selected.
Major tax firms in Mozambique
Verified directory of the largest accounting + tax practices operating in Mozambique. Listings are entity-level reference cards — claim flow is open to firm representatives.
- Big 4
Deloitte Mozambique
- Big 4
EY Mozambique
- Big 4
KPMG Mozambique
- Big 4
PwC Mozambique
- National
BDO Mozambique
- National
Crowe Horwath Mozambique
- National
Forvis Mazars Mozambique
- National
RSM Mozambique
Find a tax pro in Mozambique
Browse credentialed pros serving Mozambique — filter by specialty, language, and credential type.
Browse the Mozambique directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- AT (Mozambique) · accessed
- Government of Mozambique · accessed
- Government of Mozambique · accessed
- Ministry of Economy and Finance (Mozambique) · accessed
- PwC Worldwide Tax Summaries · accessed
- Government of Mozambique · accessed
- SADC · accessed
- Government of Mozambique · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Mozambique as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.