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Amendments to the Corporate Income Tax Code

We are delighted to inform the business community and other interested parties that by means of Law No. 20/2022 of 30 December, articles 61 and 62 of the Corporate Income Tax Code, approved by Law No. 34/2007 of 31 December, have been amended. We emphasize that these changes occur within the context of the PAE - Economic Acceleration Stimulus Package.

Thus, the general rate of Corporate Income Tax (IRPC) for agricultural, livestock, aquaculture and transport activities, has changed to 10%, until 31 December 2025.

Furthermore, the income of entities without headquarters or effective management in Mozambique and with no permanent establishment are taxed at the single flat rate of 20%, except for income derived from interest of external financing for agricultural projects, which is exempt from taxation until 31 December 2025.

Lastly, income derived from the provision of services by non-resident entities, to national agricultural companies benefit from a reduced withholding tax rate of 10%, until 31 December 2025.