Mozambique Property Tax Guide 2026

Overview — Property Taxation in Mozambique

Property taxation in Mozambique involves several layers at both central and municipal levels. SISA (property transfer tax) is the main tax on property acquisitions, paid by the buyer. Stamp duty applies to property documents and registration. Municipal property taxes (AUT and DUAT-related fees) apply annually in some areas. The land registry system is managed by the National Land Registry (Registo Predial). Foreign nationals may acquire property in Mozambique subject to certain restrictions regarding land ownership (land is state-owned, but buildings can be privately owned under leasehold arrangements known as DUAT — Direito de Uso e Aproveitamento da Terra).

SISA — Property Transfer Tax (2% to 15%)

SISA is the main tax on property transfers and is paid by the buyer. The rates are progressive based on the property value:

• 2% — on properties valued up to MZN 2,000,000
• 6% — on properties valued from MZN 2,000,001 to MZN 5,000,000
• 10% — on properties valued from MZN 5,000,001 to MZN 10,000,000
• 15% — on properties valued above MZN 10,000,000

SISA is calculated on the higher of the purchase price or the tax authority's assessed value for the property. The tax must be paid before the property transfer is registered. Certain transfers are exempt from SISA including transfers between spouses, inheritances, and transfers of agricultural land for family farming.

Stamp Duty — 0.3% to 0.8%

Stamp duty (Imposto de Selo) applies to various property-related documents and transactions:

• 0.3% — on the value of property purchase contracts
• 0.5% — on mortgage deeds and loan agreements
• 0.8% — on property registration documents

Stamp duty is paid on the notarised deed of transfer and on the registration application at the land registry. The rates apply to the property value or the loan amount, depending on the document type.

Municipal Property Tax (AUT)

Urban property tax (Imposto Predial Autárquico — AUT) is an annual tax levied by municipalities on urban properties. The rate ranges from 0.4% to 0.7% of the rateable value of the property. The tax is payable by the property owner. Rateable values are determined by municipal authorities and are typically lower than market values. AUT is used to fund local services including sanitation, street lighting, and road maintenance. Some municipalities have not fully implemented AUT collection.

FAQs

Do I pay SISA if I inherit property?

Inheritances are generally exempt from SISA. However, stamp duty on registration of the inheritance may apply at 0.3–0.8% of the property value.

Can a foreigner buy property in Mozambique?

Yes, foreigners may acquire property in Mozambique. However, land is owned by the state and granted under DUAT (leasehold) rights. Foreign buyers should conduct thorough due diligence and work with a local notary and lawyer.

What are the total transaction costs for buying property?

Total costs typically range from 5% to 12% of the purchase price, including SISA (2–15%), stamp duty (0.3–0.8%), notary fees, registration fees, and legal fees.

Disclaimer

This guide provides general information about Mozambican property tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Mozambican property lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax advice.