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How to Register a Company in Mozambique

Essential steps to establish a commercial entity — company types, legal registrations, and first tax obligations.

Updated: May 2026 (with official references)

Types of business entities

The most common forms for foreign investors are the Limited Liability Company (Lda.) and the Public Limited Company (S.A.). Lda. suits SMEs and joint ventures; S.A. fits larger operations with multiple shareholders.

Individual entrepreneurs may operate as a Sole Proprietorship (ENI), with unlimited liability — less recommended for structured investment.

Main registration steps

  • Reserve and approve the company name at the Commercial Registry Office
  • Draft the incorporation deed / articles of association (with local lawyer)
  • Register the company and obtain NUIT (Unique Tax Identification Number)
  • Open a corporate bank account with a Mozambican bank
  • Register with the Tax Authority (AT) for VAT and corporate taxes
  • Obtain sector licenses where applicable (tourism, mining, fisheries, etc.)

Foreign investment

Projects with significant foreign capital may require registration with CPI (Investment Promotion Centre) and compliance with the Investment Code. Tax benefits and incentives depend on sector, location, and investment volume.

Timelines and indicative costs

Commercial registration can take 2–6 weeks depending on complexity and document readiness. Costs include registration fees, legal fees, official publications, and minimum share capital required for the chosen entity type.

Key official institutions

APIEX (apiex.gov.mz) registers foreign investment and incentives. AT (at.gov.mz) manages NUIT, VAT, and CIT. Capital repatriation requires banking compliance with the Bank of Mozambique.

Best practices

This guide is for information only. Mozambican law evolves — always confirm current requirements with local professionals.

  • Engage local lawyer and accountant from the start
  • Verify sector-specific requirements before investing
  • Maintain source-of-funds documentation for banking compliance
  • Consider a trusted local partner to navigate the market

Need help registering your company?

Our consultants can guide you through the full legal and administrative process.

Contact us