Tax Setup for Businesses in Mozambique

Every legal and natural person carrying out economic activity in Mozambique must obtain a NUIT (Unique Tax Identification Number) from the Tax Authority (AT).

NUIT is required to open a corporate bank account, issue legal invoices, hire employees, and file tax returns. Applications are submitted in person or through AT channels, with incorporation documents and identification of representatives.

VAT applies to most transactions in goods and services. Standard and reduced rates depend on the type of supply — confirm correct classification with your accountant.

IRPC is levied on the taxable profit of commercial companies. Rates and allowable deductions are set in current tax law; projects with Investment Code benefits may have special regimes.

Companies must file an annual income return and make advance payments per the fiscal calendar. Early tax planning avoids penalties for late or missing filings.

Employers withhold tax on employment income (IRT) and contribute to social security (INSS). Payments to non-residents may be subject to additional withholding — structure contracts with local advice.

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.

This guide is for information only. AT rates, deadlines, and procedures may change — always confirm current law and circulars with local professionals.