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Mozambique Business Registration Guide 2026

Mozambique offers several business structures for entrepreneurs and foreign investors. The most common is the Sociedade por Quotas (Lda) — similar to a private limited company — requiring minimum share capital of MZN 1,000. The Sociedade Anónima (SA) — public limited company — requires minimum capital of MZN 50,000. Foreign companies may operate through a branch (Sucursal). Registration is done through the Conservatória do Registo Comercial (Commercial Registry) and the Autoridade Tributária de Moçambique (ATM) for tax registration.

Overview — Business Structures

Choosing the right legal structure is a critical first step for any business in Mozambique. The most common structures include the Sociedade por Quotas (Lda), which limits shareholder liability to their capital contributions and is suitable for most small to medium-sized businesses. The Sociedade Anónima (SA) is used for larger enterprises and those seeking to raise capital from the public. Foreign investors often establish a branch (Sucursal) of their foreign company. Sole proprietorships are available for individual entrepreneurs. Each structure has different registration requirements, capital requirements, governance rules, and tax obligations.

Company Types

  • Sociedade por Quotas (Lda) — Private limited company. Minimum 1 shareholder, maximum 30. Minimum share capital MZN 1,000. Shareholders' liability limited to capital contribution. Managed by managers (gerentes). Most common for SMEs and joint ventures.
  • Sociedade Anónima (SA) — Public limited company. Minimum 3 shareholders (or 1 if state-owned). Minimum share capital MZN 50,000. May offer shares to the public and list on the BVM (Bolsa de Valores de Moçambique). Required board of directors and supervisory board.
  • Sucursal (Branch) — A branch of a foreign company. No separate legal personality — the foreign parent is fully liable. Requires registration with the Commercial Registry and ATM. Must appoint a local representative. Suitable for foreign companies testing the market.
  • Empresário em Nome Individual (Sole Proprietorship) — Individual entrepreneur. Full personal liability. Simplified registration. Suitable for freelancers and small traders. Taxed under IRPS (individual income tax) rather than IRPC.
  • Cooperativa — Cooperative society. At least 10 members. Governed by cooperative law. Used for agricultural, housing, and consumer cooperatives.

Registration Process — Step by Step

  1. Name reservation — Reserve the company name at the Conservatória do Registo Comercial (CRC) — approximately MZN 500, 1–3 days
  2. Prepare documents — Draft the Deed of Incorporation (Escritura de Constituição) and company bylaws (Estatutos) — notarised by a public notary
  3. Deposit capital — Open a bank account and deposit the minimum share capital. Obtain a bank certificate of deposit.
  4. Register at CRC — Submit the incorporation documents to the Commercial Registry for registration — approximately MZN 3,000–10,000, 5–10 business days
  5. Publish notice — Publish the incorporation notice in the Boletim da República (government gazette) — approximately MZN 2,000–5,000
  6. Obtain NUIT — Register for tax with ATM to obtain the Número Único de Identificação Tributária (NUIT) — free, 1–3 business days
  7. Register for IVA — If annual turnover will exceed MZN 750,000, register for Value Added Tax (IVA)
  8. Register for INSS — Register employees with INSS for social security contributions within 30 days of hiring

Total registration time: approximately 2–4 weeks. Total cost: approximately MZN 10,000–30,000 depending on the structure and professional fees.

Post-Registration Obligations

  • Accounting records — Maintain proper books of account in Portuguese, using the Mozambican accounting framework (Plano Geral de Contabilidade — PGC)
  • Annual filings — File annual returns with CRC and ATM, including financial statements
  • Tax filings — Monthly/quarterly IRPC, IVA, and withholding tax returns through e-ATM
  • INSS contributions — Monthly social security declarations and payments
  • Audit requirements — Companies exceeding certain thresholds must appoint a statutory auditor (Revisor Oficial de Contas)
  • Annual general meeting — Hold an AGM within 5 months of year-end and file minutes with CRC

FAQs

Can a foreigner own 100% of a Mozambican company?

Yes, Mozambique generally allows 100% foreign ownership of companies, except in certain sectors reserved for Mozambican nationals (e.g., informal retail, certain small-scale activities). Foreign investors should register with APIEX (Agência para a Promoção de Investimento e Exportações) for investment approvals and incentives.

Do I need a local partner to register a company?

No, a local partner is not legally required for most business activities. However, having a local partner with knowledge of the market, language, and regulatory environment can be beneficial. Certain regulated sectors may require local participation.

What is the minimum capital for a foreign-owned branch?

A branch (Sucursal) does not have a minimum capital requirement since it is not a separate legal entity. However, the parent company must demonstrate sufficient financial standing and the branch must maintain a minimum operating fund as determined by the Commercial Registry.

Disclaimer

This guide provides general information about business registration in Mozambique for the 2026 tax year. Registration requirements, costs, and procedures may change. Always consult with a qualified Mozambican lawyer or corporate services provider for advice specific to your situation. InvestmentKit does not provide legal advice.