In Mozambique, you will either be taxed as a resident or non-resident. The fiscal year is the same as the calendar year, and taxes are due on March 31.

If you are a resident, you must register for a NUIT (a tax ID) with the Repartição de Finanças Agency. To do this, you will need:

• ID
• Passport
• Birth certificate
• Voter registration card
• Drivers License or ID card for foreign residents

With a NUIT, your income will be taxed on a pay-as-you-earn basis, calculated off of your monthly income. The amount you pay is based on the following tax brackets:

• Up to M 42 000: 10%
• M 42 000 - 168 000: 15%
• M 168 000 - 504 000: 20%
• M 504 000 - 1 512 000: 25%
• Over M 1 512 000: 32%

If you are not a resident and do not have a NUIT, only the income you earn in Mozambique is subject to local taxes. All non-residents pay a set 20% tax.

Other taxes that are levied on individuals include:

• Stamp duty: 0.2% on share transfers, 0.4% on building transfers
• Real property tax: Up to 0.4% for residences and 0.7% for businesses in Maputo and Matola
• Social security contributions: 3%

For additional information, consult KPMG's 2011 Mozambique Fiscal Guide. Do be aware that specific rates may have changed.

There are tax breaks for those with dependants, those who are disabled and the elderly. Additional information can be found on the Mozambique Revenue Agency's website.

VAT

Mozambique applies a value added tax (VAT) of 17% to goods and services in Mozambique. Banking and certain health, education and philanthropic servers are exempt. A rate of 0% is applied to all exports.

It is collected by businesses that then account for the tax collected at the end of each month.

Recommended Partners