Formal receipts (invoices) matter for deductions and expense proof. VAT (16%) included on most commercial goods and services. Municipal taxes on property and commercial activity. Import duties on personal goods — relevant when relocating. No broad capital gains tax as in some countries — confirm specific cases

Tax law is complex and updated regularly — this guide does not replace personalized professional advice. Hire a Mozambican accountant for your first annual return. Keep contracts, rent receipts, and bank statements. Declare rental or freelance income if applicable. Do not ignore AT letters — late penalties are significant

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Taxes for Residents

Name: Mozambique
Address: MZ

IRPS, VAT on consumption, NUIT, tax obligations, and considerations for expatriates in Mozambique.

Updated: May 2026 (with official references)

Tax residence

Tax residents in Mozambique are generally taxed on worldwide income earned in Mozambique and, under treaties and law, on foreign income. Presence over 180 days per year or a center of vital interests may define residence.

Expatriates employed locally pay IRPS (Personal Income Tax) withheld at source by the employer. Self-employed workers and business owners have additional filing obligations.

NUIT and registration

NUIT — mandatory tax number for residents, employment, and banking
Obtained from the Tax Authority (AT) or online where available
Update address and activity when changing job or city
Employer often assists with initial registration

Taxes in daily life

Formal receipts (invoices) matter for deductions and expense proof.

VAT (16%) included on most commercial goods and services
Municipal taxes on property and commercial activity
Import duties on personal goods — relevant when relocating
No broad capital gains tax as in some countries — confirm specific cases

Treaties and double taxation

Mozambique has double taxation treaties with several countries (including Portugal, South Africa, and others). These may affect taxation of salaries, pensions, and foreign investment income.

Temporary expatriates should clarify with employer and accountant whether they remain tax resident in their home country and which forms to file in both countries.

Essential services for residents

Maintain valid DIRE (SENAMI), NUIT (AT), and registered contracts. Public health via MISAU; education via MINEDH. Forex regulated by the Bank of Mozambique.

Best practices

Tax law is complex and updated regularly — this guide does not replace personalized professional advice.

Hire a Mozambican accountant for your first annual return
Keep contracts, rent receipts, and bank statements
Declare rental or freelance income if applicable
Do not ignore AT letters — late penalties are significant

Need tax guidance as a resident?

Understand NUIT, filings, and when to consult a local accountant.