Tax Map · 搬迁排名

Mozambique 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在一个财政年度内在莫桑比克居住超过 180 天（连续或累计）
• 居住在莫桑比克少于 180 天，但拥有一个符合意图永久保留和居住的条件的住所
• 在莫桑比克共和国服役期间，在国外执行公务或执行公共性质的任务
• 在莫桑比克设有住所、总办事处或实际管理机构的实体所雇用的船只或飞机上的船员
• 作为居住在莫桑比克境内的负责人的家庭成员

没有投资或数字游民途径；外国个人通常需要基于工作、学习、家庭或类似目的的签证，然后在境内申请临时居留许可/DIRE。

税务居民身份主要基于实际居住和拥有永久住所；一旦不再满足这些条件，居民身份将从在莫桑比克的最后一天起终止，因此不存在多年或以住所为基础的延期。

“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

估算 — 与链接来源核实。 参见方法论。