Mozambique Tax & Investment Guides
16 guides covering Mozambican taxation, progressive IRPS 0–32% (6 brackets), corporate income tax IRPC 32% standard (10% new companies, 0% agriculture, 35% oil & gas), VAT 16% standard (5% reduced, 0% exports), INSS 4% employee + 4% employer (capped at MZN 100,000/month), SISA 2–15% progressive property transfer tax, stamp duty 0.3–0.8%, CGT 32% on property, dividends WHT 20%, interest WHT 20%, and key investment topics for 2026.
Personal Tax & Residency
Progressive IRPS 0–32% across 6 brackets, 183-day residency rule, annual filing by 31 March, DTT network
Mozambique Cross-Border Tax Guide 2026 — DTTs, Transfer Pricing
cross-border taxation in Mozambique. Double tax treaties with Portugal, South Africa, Italy, Mauritius, UAE. Transfer pricing rules following OECD guidelines. Withholding tax rates on dividends 20%, interest 20%, royalties 20%.
Mozambique Personal Tax Guide 2026 — IRPS 0–32% Progressive, 6 Brackets
Mozambican personal income tax (IRPS). Progressive rates 0%, 10%, 15%, 20%, 25%, 32% across 6 annual brackets. Tax-free threshold up to MZN 42,000/year. Filing requirements for 2026.
Mozambique Tax Filing Guide 2026 — Annual Return by 31 March
filing taxes in Mozambique. Annual IRPS return due 31 March. IRPC return due 31 May. VAT returns monthly or quarterly. Withholding returns monthly. Online filing via ATM portal. Penalties and compliance for 2026.
Mozambique Tax Residency Guide 2026 — 183-Day Rule
tax residency in Mozambique. 183-day physical presence rule, permanent home test, residency starting date, non-resident filing obligations, double tax treaty tie-breakers. Compliance for 2026.
VAT & Indirect Tax
VAT 16% standard rate, 5% reduced for certain goods, 0% exports, registration threshold MZN 750,000 annual turnover
Business & Corporate Tax
IRPC 32% standard, 10% for new companies (first 5 years), 0% agriculture, 35% for oil & gas
Mozambique Business Registration Guide 2026 — Company Types & Process
registering a business in Mozambique. Types of companies: Sociedade por Quotas (Lda), Sociedade Anónima (SA), Sucursal (branch), Sole proprietorship. Registration process, NUIT, costs, and timeline for 2026.
Mozambique Corporate Tax Guide 2026 — IRPC 32%, New Companies 10%, Agriculture 0%
Mozambican corporate income tax (IRPC). Standard CIT 32%, reduced 10% for new companies (first 5 years), 0% for agriculture, 35% for oil & gas. Capital allowances and compliance for 2026.
Investment & Savings
CGT 32% on property, dividends WHT 20%, interest WHT 20%, crypto as capital gain, INSS pension
Mozambique Capital Gains Tax Guide 2026 — CGT 32% on Property, No CGT on Securities
Mozambican capital gains tax. CGT 32% on gains from property disposals, included in ordinary income. No separate CGT on securities. Principal residence exemption under certain conditions. Compliance for 2026.
Mozambique Crypto Tax Guide 2026 — Crypto as Capital Gain
cryptocurrency taxation in Mozambique. Crypto gains taxed as capital gain under IRPS or IRPC. No specific crypto legislation — treated as property disposal. Record-keeping and compliance for crypto investors in 2026.
Mozambique Investment Income Guide 2026 — Dividends 20% WHT, Interest 20% WHT
Mozambican investment income taxation. Dividend withholding tax 20%, interest withholding tax 20%, no CGT on securities for individuals, and tax treatment of investment funds for 2026.
Mozambique Pension Guide 2026 — INSS Retirement Benefits
pensions and retirement in Mozambique. INSS pension from age 60 (55 women), minimum 120 months contributions. Pension calculation based on best 5 years earnings. Voluntary contributions for self-employed. Compliance for 2026.
Property & Wealth Tax
SISA 2–15% progressive, stamp duty 0.3–0.8%, no annual wealth tax, rental income treatment
Mozambique Inheritance & Gift Tax Guide 2026 — SISA on Property Transfers
inheritance and gift taxation in Mozambique. No separate inheritance or gift tax. SISA property transfer tax 2–15% applies to inherited or gifted property. Stamp duty 0.3–0.8%. Exemptions for direct descendants and spouses.
Mozambique Property Tax Guide 2026 — SISA 2–15% Progressive, Stamp Duty 0.3–0.8%
Mozambican property tax. SISA property transfer tax 2–15% progressive on property value, stamp duty 0.3–0.8%, registration fees, and CGT on property for 2026.
Mozambique Rental Income Guide 2026 — IRPS Progressive, Deductions, WHT
Mozambican rental income taxation. Rental income taxed at progressive IRPS rates up to 32% for individuals, deductions for expenses, mandatory registration, and compliance for 2026.
Mozambique Wealth Tax Guide 2026 — No Annual Wealth Tax in Mozambique
wealth taxation in Mozambique. No annual wealth tax, no net worth tax, no solidarity surcharge. Property transfer tax (SISA 2–15%) applies on acquisition. Stamp duty 0.3–0.8% on certain assets. No tax on shareholdings or financial assets.
Employment & Social Security
INSS 4% employee + 4% employer capped at MZN 100,000/month, social security regime
Mozambique Calculators (6)
Free calculators for Mozambican salary, tax, and personal finance.
Mozambique Salary
Net pay after IRPS 0–32%, INSS 4% employee.
Mozambique Income Tax
IRPS 0–32% progressive bracket calculator.
Mozambique Corporate Tax
IRPC 32%, new companies 10%, agriculture 0%.
Mozambique VAT
VAT 16% standard, 5% reduced rate.
Mozambique Property Tax
SISA 2–15%, stamp duty 0.3–0.8%.
Mozambique Social Insurance
INSS 4%+4% capped at MZN 100k/month.