At A Glance... Mozambican Tax System

General Information

Mozambican tax system – The Mozambican tax system is, nowadays, a modern tax system with a tripartite structure which compares to the most modern tax systems where the income, consumption and assets are taxed separately. However, the current structure is relatively recent, deriving from the 2002 tax reform, which has completely changed the pre-independence system which was previously effective. The new Mozambican tax system includes solutions customized to the new economic reality, including the application of differentiated rules according to the profile of the taxpayer, as well as the inclusion of international tax elements.

Official Currency – Metical (new family) - MZN/MT.