# Mozambique

 Country code: MZ · Currency: MZN · Language: Portuguese

**Pros**
- Abundant natural gas and mineral reserves offering significant private sector growth opportunities.
- Strategic maritime access to global markets through extensive Indian Ocean coastline.
- Emerging tourism and real estate markets with potential for high-yield private development.

**Cons**
- Pervasive institutional corruption and heavy bureaucratic hurdles for business operations.
- Significant security threats from regional insurgencies impacting northern investment stability.
- Inadequate transport and energy infrastructure increasing operational costs for entrepreneurs.

Long story short: In Mozambique, the tax that really matters isn't the one from the revenue office, it's the envelope slipped under the table: permits and customs move on cash, rarely on paperwork.

Once you've made the gesture, the administration leaves you alone, official tax pressure stays light, and the economic potential is massive between offshore gas, tourism and agriculture.

Beyond that: a banking system that's shaky but works, decent infrastructure in Maputo that turns to crap once you leave the capital, excellent seafood, stunning beaches, and security that stays manageable in the wealthy neighborhoods despite the conflict simmering up north.

## Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to **32%** at the top marginal rate in **Mozambique**, and the taxman has *long arms*: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

**01.1 Income tax**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | 10 → 32% | progressive · 5 brackets |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 659 | 10% |
| 659 – 2,635 | 15% |
| 2,635 – 7,906 | 20% |
| 7,906 – 23,719 | 25% |
| 23,719 + | 32% |

**01.2 Tax residence test**

_A single active rule is enough to make you tax-resident._

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | does not exist here |  |
| Economic interest | exists here |  |
| Family centre | exists here |  |
| Habitual abode | exists here |  |
| Extended-stay test | does not exist here |  |

## Will your wealth be taxed?

Long story short: YES, A LOT.
Capital gains get fleeced in **Mozambique** at **32%**, with no annual wealth levy. But *inheritance* takes a second bite when assets pass down.

Same money, shorn twice: at the sale, then at the funeral.

**02.1 Investment income**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | 32% | progressive |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 659 | 10% |
| 659 – 2,635 | 15% |
| 2,635 – 7,906 | 20% |
| 7,906 – 23,719 | 25% |
| 23,719 + | 32% |

| Metric | Value | Detail |
| --- | --- | --- |
| Dividend tax | 20% | flat |
| Interest income | 10% | flat |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | NONE | no annual wealth tax · no real-estate wealth tax · no net-worth assessment |
| Inheritance system | APPLIES | heir-based · 5 heir classes |

| Heir | Top rate | Allowance |
| --- | --- | --- |
| Spouse | 2% | — |
| Children | 2% | — |
| Siblings | 2% | — |
| Other relatives | 2% | — |
| Non-relatives | 10% | — |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | PROGRESSIVE | Rate: 32% · As of January 1, 2026, Mozambique has implemented Law No. 11/2025, which explicitly incorporates cryptocurrencies and virtual assets into the Personal Income Tax (IRPS) Code. These are classified as 'digital goods' (intangible assets). Gains from the transfer of these assets are treated as capital gains and are subject to autonomous taxation at progressive rates ranging from 10% to 32%. While the law is now in effect, the government has a 180-day window from early 2026 to finalize specific implementing regulations. |
| Crypto-to-crypto | TAXABLE | each swap counts as a disposal — gains realised at every trade |
| FATF travel rule | NOT SIGNED | no information-sharing obligation on VASP transfers |

## Easy to run a company there?

Long story short: NO.
**Mozambique** runs the full pressure stack: corporate tax at **32%**, *criminal liability* for misuse of corporate assets (spend company money on yourself and you're prosecutable, sole shareholder or not; your consent is worthless), and *public registries* (your name in the shop window for anyone with a browser).

Heavy rate, real jail risk, zero discretion. If you set out to design a worse frame for an owner-operator, you'd struggle.

**03.1 Rates**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | 32% | flat · +35% Confidential and illicit expenses, as well as any expenses without proper supporting documentation |
| VAT standard rate | 16% | single rate · no reduced tiers |

| VAT family | Category | Rate |
| --- | --- | --- |
| Food & drink | food | 16% |
| Food & drink | non-alcoholic | 16% |
| Food & drink | alcohol | 16% |
| Print media | books | 16% |
| Print media | ebooks | 16% |
| Print media | newspapers | 16% |
| Culture | cultural events | 16% |
| Culture | cinema | 16% |
| Culture | theatre | 16% |
| Culture | museums | 16% |
| Culture | sports | 16% |
| Transport | public transit | 16% |
| Transport | rail | 16% |
| Transport | air | 16% |
| Hospitality | hotels | 16% |
| Hospitality | restaurants | 16% |
| Hospitality | takeaway | 16% |
| Health | pharma | 16% |
| Health | medical dev. | 16% |
| Energy | electricity | 16% |
| Energy | natural gas | 16% |
| Energy | district heat. | 16% |
| Energy | domestic fuel | 16% |
| Utilities | water | 16% |
| Utilities | waste | 16% |
| Clothing | kids clothing | 16% |
| Digital & telecom | digital | 16% |
| Digital & telecom | telecom | 16% |
| Digital & telecom | broadcast | 16% |
| Construction | construction | 16% |
| Construction | social housing | 16% |
| Agriculture | farm inputs | 16% |
| Agriculture | animal feed | 16% |
| Personal services | funeral | 16% |
| Personal services | hairdressing | 16% |
| Finance | insurance | 16% |
| Finance | financial svc. | 16% |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | CRIMINAL | criminal liability · Article 448 of the Penal Code (Código Penal), Law No. 35/2014 (as revised by Law No. 24/2019) · Mozambique follows the principle of the 'Autonomy of the Legal Entity' (Autonomia Patrimonial). Under Article 448 of the Penal Code, it is a criminal offense for a manager or director to use corporate assets or credit for personal benefit or for the benefit of another entity in which they have an interest. This applies strictly even to a sole shareholder-manager because the company's assets are legally distinct from the individual's personal patrimony. The law protects the integrity of the company's capital and the interests of potential creditors, meaning the act is punishable regardless of whether the company is currently solvent. |
| Shareholders privacy | PUBLIC PAYWALL | Conservatória do Registo de Entidades Legais (CREL) |
| Directors privacy | PUBLIC PAYWALL | Conservatória do Registo de Entidades Legais (CREL) |

**03.3 Incorporation cost**

_In this country, the most standard company form is called Sociedade por Quotas (Lda) (Private Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only._

| Metric | Value | Detail |
| --- | --- | --- |
| Government Registration and Notary Fees | USD 157 |  |
| Publication in the Official Gazette (Boletim da República) | USD 392 |  |
| Professional Legal and Incorporation Services | USD 2,275 |  |
| Total | USD 2,824 |  |

## A good fit for a holding?

Long story short: NO.
**Mozambique** has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

**04.1 Substance & exemptions**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | WORLDWIDE | worldwide income taxation regardless of source |
| Territorial · corporates | WORLDWIDE | worldwide corporate taxation |
| Participation exemption | NONE | no dividend participation exemption regime |
| CFC rules | APPLY | Profits from entities in low-tax jurisdictions are attributed to Mozambican shareholders holding at least 25% (or 10% if over 50% of capital is held by residents), regardless of distribution. A jurisdiction is considered low-tax if the effective rate is 19.2% or less. |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | 20% | non-resident outbound |
| WHT · interest | 20% | non-resident outbound |
| WHT · royalties | 20% | non-resident outbound |
| Tax-haven WHT | 20% | penalty rate · blacklisted destinations |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 0 | active |
| Treaties pending | — | in negotiation |

## Easy to come and go?

Long story short: SOME.
**Mozambique** taxes your worldwide income while you're resident, but at least the exit is free: *no exit tax* on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

**05.1 Exit & dual nationality**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | FORBIDDEN | naturalisation requires renouncing existing citizenship |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | 10 years | available path to naturalisation |
| Marriage | — | not available |
| Birth | jus soli | available path to naturalisation |
| Descent | — | not available |
| Investment | — | not available |

## Is your money watched?

Long story short: NO.
Foreign tax offices see next to nothing of what you do in **Mozambique**: it has signed *few exchange frameworks*.

But the *corporate registries are public*: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.

**Multilateral reporting frameworks — 0/9 active**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | None | — |
| CARF | None | — |
| FATCA | None | — |
| MLI | None | — |
| BEPS | None | — |
| MAAC | None | — |
| GLOBAL FORUM | None | — |
| EOIR | None | — |
| CRYPTO TRAVEL RULE | None | — |

## Is it blacklisted?

Long story short: NO.
**Mozambique** sits on no major blacklist, though it's *outside* the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

**Blacklist exposure — Clear everywhere**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Clear | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Clear | ETNC list |
| SPAIN | Clear | tax-haven list |
| PORTUGAL | Clear | favourable regimes |
| BRAZIL | Clear | low-tax list |

## Do you feel free there?

Long story short: NO.
Press freedom in **Mozambique** is *locked down* (RSF rank **\#101**). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

**08.1 Press freedom**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | 101/180 | score 52 · ↑ 4 ranks year-on-year |

Central bank digital currency

NONE

no announced CBDC program · no pilot · no retail or wholesale prototype on record

## Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in **Mozambique**. *Stripe* won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. *Amazon* doesn't deliver either.

Some secondary services run (**4/11**), but for an online business this is swimming against the current.

**Accept payments — 2/6 available**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Not available | wallet payments |
| Adyen | Available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Available | merchant of record |

**Bank and move money — 1/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Available | multi-currency |
| Revolut | Not available | personal banking |
| Revolut Business | Not available | business banking |

**Buy and sell on Amazon — 1/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Available | marketplace selling |

  SEE ALSO## Other jurisdictions worth comparing

Picked by similarity of strategic profile to Mozambique. No editorial ranking — neighbours in the same scoring space.

  PROFILE-ADJACENT Same shape, comparable overall friction.

 [   Tanzania TZ  → ](https://stateless.sx/en/country/tz) [   Bhutan BT  → ](https://stateless.sx/en/country/bt) [   Kyrgyzstan KG  → ](https://stateless.sx/en/country/kg)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   Egypt EG  → ](https://stateless.sx/en/country/eg) [   Madagascar MG  → ](https://stateless.sx/en/country/mg) [   Equatorial Guinea GQ  → ](https://stateless.sx/en/country/gq)

  NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

 [   Liberia LR  → ](https://stateless.sx/en/country/lr) [   Gambia GM  → ](https://stateless.sx/en/country/gm) [   St. Martin MF  → ](https://stateless.sx/en/country/mf)