Mozambique

Eastern Africa · MZ · 9 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Mozambique?

To become a tax resident in Mozambique, you must be present in the country for 183 days.

What is the capital gains tax rate in Mozambique?

The capital gains tax rate in Mozambique is 17.6%.

Does Mozambique have a dividend withholding tax?

Yes, Mozambique applies a dividend withholding tax of 20%.

What makes you a tax resident — and how hard it is to stop being one.

• more than 180 days of residence in Mozambique in a fiscal year (consecutive or in aggregate)
• residing in Mozambique for less than 180 days but having a home there under conditions indicating an intention to keep and occupy it as a permanent residence
• performing duties or missions of a public nature abroad in the service of the Republic of Mozambique
• being a crewmember on ships or aircraft engaged by entities whose residence, head office or effective management is in Mozambique
• being a member of a household in which the person in charge is resident in Mozambican territory

Tax residence is based mainly on physical presence and maintaining a permanent home; resident status ceases from the last day of stay in Mozambique once these conditions are no longer met, so there is no multi‑year or domicile‑based tail.

Source: Autoridade Tributária de Moçambique

Tax treaty network (9)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.