Mozambique
| 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. |
Will Mozambique tax what you earn?
YES, A LOT. Mozambique taxes personal income heavily (top marginal rate 32%), and its definition of tax residence is wide: prolonged stay, economic centre of gravity, the net closes. The classic combo of high rate and broad catchment. Leaving is rarely as simple as buying a plane ticket.
Will Mozambique tax what you own?
YES, A LOT. Capital gains are taxed heavily in Mozambique at 32%, with no annual wealth tax. But inheritance takes a second bite when assets transfer. Two trigger events on the same value: sale and succession.
| Heir | Top rate | Allowance |
|---|---|---|
| Spouse | 2% | — |
| Children | 2% | — |
| Siblings | — | — |
| Other relatives | — | — |
| Non-relatives | 10% | — |
Is it easy to run a company in Mozambique?
NO. Mozambique runs the full pressure stack: corporate tax at 32%, criminal liability for misuse of corporate assets (your own consent doesn't waive the offense; using company funds for personal purposes is prosecutable, even as sole shareholder), and public corporate registries (your name as shareholder visible to anyone with a browser). Heavy rate, real prosecution risk, full ownership visibility. Hard to design a worse operating frame for an owner-operator.
Is Mozambique good for your holding company?
NO. Mozambique doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.
| Country | Status | Dividends | Interest | Royalties |
|---|---|---|---|---|
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| ∅ // no treaties match | ||||
What does it cost to come and go from Mozambique?
SOME. Mozambique taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.
Will Mozambique protect your privacy?
YES. Mozambique has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.
Is Mozambique itself a liability?
NO. Mozambique carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.
Will you feel free in Mozambique?
NO. Press freedom in Mozambique is restricted (RSF rank #101). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.
Other jurisdictions worth comparing
Picked by similarity of strategic profile to Mozambique. No editorial ranking — neighbours in the same scoring space.