Mozambique Inheritance & Gift Tax Guide 2026

Overview — Inheritance and Gift Taxation

Mozambique's tax system does not include a standalone inheritance or gift tax like many other jurisdictions. Instead, the transfer of assets upon death or by gift may trigger other taxes depending on the nature of the asset transferred. Real property is subject to SISA (property transfer tax). Certain transfers may also attract stamp duty. The income tax treatment differs — inherited income (e.g., rental income from inherited property) is taxable in the hands of the beneficiary. Gifts of cash or movable assets between individuals are generally not subject to tax, though large or unusual gifts may attract ATM scrutiny.

SISA — Property Transfer Tax on Inheritance and Gifts

SISA is the primary tax on property transfers in Mozambique, including those by inheritance or gift. The rates are progressive based on the property value:

• 2% — on property value up to MZN 1,000,000 (for transfers to direct descendants or spouses)
• 5% — on property value from MZN 1,000,001 to MZN 3,000,000
• 8% — on property value from MZN 3,000,001 to MZN 6,000,000
• 10% — on property value from MZN 6,000,001 to MZN 10,000,000
• 12% — on property value from MZN 10,000,001 to MZN 20,000,000
• 15% — on property value above MZN 20,000,000

Transfers to direct descendants (children) and spouses benefit from the lowest rate (2%) on the first bracket. Transfers to third parties or more distant relatives are taxed at standard rates from 5% upwards. The property value for SISA purposes is the higher of the declared value, the market value assessed by ATM, or the fiscal reference value (valor patrimonial tributário).

Stamp Duty — Imposto de Selo

Stamp duty applies to various documents and transactions, including certain inheritance and gift transfers:

• 0.3% — on the value of property transferred by inheritance to direct descendants and spouse
• 0.5% — on the value of property transferred by inheritance to other relatives
• 0.8% — on gifts of property to non-relatives
• Fixed rate — a nominal stamp duty applies to legal documents such as wills (MZN 500–2,000)

Stamp duty is payable at the time of registration of the transfer at the land registry (Conservatória do Registo Predial).

Succession and Probate Process

When a person dies owning assets in Mozambique, the estate must go through a succession process. The process involves:

• Inventory — all assets and liabilities of the deceased must be declared to the court or notary
• Probate — if the deceased left a will, it must be proved; if not, the rules of intestate succession under the Mozambican Civil Code apply
• Property registration — inherited real property must be re-registered in the heirs' names at the land registry
• SISA and stamp duty payment — these must be paid before the property can be transferred to the heirs

The succession process is handled through a notary (for extrajudicial succession) or the family court (for judicial succession). Legal representation by a Mozambican lawyer is recommended, particularly for complex estates or where foreign heirs are involved.

FAQs

Do I pay tax on cash inherited from a relative in Mozambique?

Cash and movable assets (bank accounts, shares, vehicles) inherited from a relative are generally not subject to SISA or stamp duty in Mozambique. However, any income generated from inherited assets (e.g., interest, dividends, rental income) is taxable in the hands of the beneficiary.

Is there a gift tax on money transferred between family members?

Mozambique does not impose a gift tax on cash or movable assets transferred between family members. Transfers of real property by gift are subject to SISA at the applicable rates. Large cash transfers may raise AML concerns with banks.

What happens if the deceased was not a Mozambican resident?

Non-residents owning property in Mozambique are subject to the same succession rules and taxes as residents. SISA and stamp duty apply to Mozambican property regardless of the residence of the deceased or the heirs. Foreign inheritance laws may also apply to the non-Mozambican assets.

Disclaimer

This guide provides general information about inheritance and gift taxation in Mozambique for the 2026 tax year. Tax laws, rates, and procedural rules may change. Always consult with a qualified Mozambican legal or tax advisor for advice specific to your situation. InvestmentKit does not provide legal or tax advice.