Mozambique

Eastern Africa · MZ · 9 treaties

Tax profile

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.