NUIT, VAT (IVA), and corporate income tax (IRPC); essential tax obligations with the Tax Authority of Mozambique (AT) for companies and foreign investors.
Updated: August 2026
Every legal and natural person carrying out economic activity in Mozambique must obtain a NUIT (Unique Tax Identification Number) from the Tax Authority of Mozambique (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 official Tax Authority of Mozambique (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.
VAT, corporate tax, and withholding are handled with the tax authority. A local accountant helps you meet deadlines and keep documentation aligned.
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.
File on time and keep invoices. Confirm forms and calendars on the tax authority’s official channel.
Employers withhold tax on employment income (IRT) and contribute to social security through the Tax Authority of Mozambique (AT). Payments to non-residents may be subject to additional withholding; structure contracts with local advice.
Company NUIT, certificates, and bank proofs should be aligned before the first invoice.
Investment registration falls under the Investment and Export Promotion Agency (APIEX); tax identification, duties, and banking compliance fall under the Tax Authority of Mozambique (AT). Requirements, fees, and procedures may change. Always confirm current information through official channels of the relevant Mozambican authority before you apply.
An accountant and, if needed, tax counsel prevent costly delays; ask for a written fee estimate. The tax authority is the official reference. Always confirm on the official channel.
This guide is for information only. Rates, deadlines, and procedures may change. Always confirm current law and circulars with local professionals and the Tax Authority of Mozambique (AT).
