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Mozambique Tax Filing Guide 2026

Mozambique's tax year follows the calendar year (1 January to 31 December). Individual income tax (IRPS) returns must be filed by 31 March of the following year. Corporate tax (IRPC) returns are due by 31 May. VAT (IVA) returns are filed monthly or quarterly depending on turnover. Taxpayers must register with the Autoridade Tributária de Moçambique (ATM) and obtain a NUIT (Número Único de Identificação Tributária). Filing is done through ATM's online portal (e-ATM).

Overview — Filing Requirements

All tax residents of Mozambique must file annual income tax returns, regardless of whether tax was fully withheld at source. The tax authority ATM operates an online filing system (e-ATM) for all tax types. Paper filing is accepted in limited circumstances. Taxpayers must maintain proper books and records for at least 10 years. Late filing and late payment attract penalties and interest. ATM conducts risk-based audits and can request supporting documentation for any return filed.

Key Deadlines — Tax Calendar 2026

  • 31 March 2026 — Annual IRPS return for the 2025 tax year (individuals)
  • 31 May 2026 — Annual IRPC return for the 2025 tax year (companies)
  • 20th of each month — Monthly IRPS withholding (retenção na fonte) remittance
  • 20th of each month — Monthly INSS contribution remittance
  • 20th of following month — Monthly VAT return (for monthly filers)
  • End of quarter — Quarterly VAT return (for quarterly filers)
  • Quarterly — Estimated IRPS/IRPC payments (for self-employed and companies)

Filing Process — Step by Step

  1. Register for NUIT — Obtain your tax identification number from ATM (online or in person). A NUIT is required for all tax filings, bank accounts, property transactions, and business activities.
  2. Gather documents — Collect income statements, expense receipts, bank statements, withholding certificates from employers/banks, and prior year tax returns.
  3. Access e-ATM — Log in to the ATM online portal at www.atm.gov.mz using your NUIT and password. First-time users must register and activate their account.
  4. Complete the return — Enter income, deductions, and tax paid. The system calculates the tax due or refundable. For individuals, most fields are pre-filled from employer and bank withholding data.
  5. Submit and pay — Electronically sign and submit the return. Pay any balance due by the deadline via bank transfer, reference bank (Bancos de Moçambique), or mobile money.
  6. Receive acknowledgment — ATM issues a digital receipt confirming submission. Keep this for your records.

Penalties for Non-Compliance

  • Late filing — 5% of tax due per month (up to 50% max), plus fixed penalty of MZN 5,000–50,000
  • Late payment — interest at 1% per month on overdue tax
  • Understatement — 30–100% penalty on understated tax depending on intent
  • Failure to register — fine of MZN 10,000–100,000 plus back taxes
  • Non-submission of returns — ATM may assess tax on a deemed basis and impose penalties

Persistent non-compliance may result in asset seizure, bank account freezing, or criminal prosecution for tax evasion.

FAQs

Do I need to file a return if I only have employment income?

Yes, all resident individuals must file an annual IRPS return by 31 March, even if all tax was withheld at source and no additional tax is due. The process is simplified for PAYE-only employees, with pre-filled data from employers.

Can I file my tax return in English?

All tax returns and communications with ATM must be in Portuguese, the official language of Mozambique. If you do not speak Portuguese, you should engage a registered tax representative or accountant (Contabilista Certificado) to assist you.

What if I miss the filing deadline?

File immediately and pay any tax due with interest. Interest accrues at 1% per month from the original due date. Late filing penalties apply. Voluntary disclosure before an audit may reduce penalties.

Disclaimer

This guide provides general information about Mozambican tax filing requirements for the 2026 tax year. Filing deadlines and procedures may change. Always consult with a qualified Mozambican tax advisor or the Autoridade Tributária de Moçambique for advice specific to your situation. InvestmentKit does not provide tax advice.

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