Taxes for Residents

Name: Mozambique
Address: MZ

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

Updated: August 2026

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.

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

The National Statistics Institute (INE) publishes inflation and household survey data that families and businesses use to update budgets; helpful when planning everyday living costs.

NUIT and registration

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

Supreme Court of Mozambique, Maputo — Tax authority
NUIT, filings, and deadlines are handled with the AT. Confirm forms on the official portal or with an accountant.

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

Maputo Municipal Council — Municipal taxes
Local taxes, licences, and housing fees vary by municipality; keep rent receipts and contracts.

Treaties and double taxation

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

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

Ministry of Public Works and Housing, Maputo — Tax residence
Anyone working and living in Mozambique may be tax resident locally. Clarify with employer and accountant what to file.

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 tax correspondence from the Tax Authority of Mozambique (AT); late penalties are significant

Need tax guidance as a resident?

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