Tax Map · Relocation rankings

Tax residency in Mozambique

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

There is no investment or nomad route; a foreign individual generally needs a work, study, family, or similar purpose-based visa and then applies in-country for a temporary residence permit/DIRE.

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.

“According to article 21 of the Individual Income Tax Code, residents in Mozambican territory are persons who, in the year to which the income refers: • Have resided in Mozambique for more than 180 consecutive or interpolated days; • Have stayed in Mozambique for a shorter period but have a home there under conditions that lead to the supposition that they intend to keep and occupy it as a permanent residence; • Execute duties or missions of a public nature overseas, in the service of the Republic of Mozambique; • Are crewmembers on ships or aircrafts, as long as they are engaged by entities whose residence, head office or effective management is in Mozambican territory. Persons who make up a household are always treated as residents, as long as any person in charge of the household resides in Mozambican territory. Breaking resident status occurs from the last day of stay in Mozambican territory, or when any income is earned in Mozambique.” — Autoridade Tributária de Moçambique

Estimate — confirm against the linked sources. See methodology.