Details – Paying Taxes in Mozambique
TAX
NUMBER OF PAYMENTS
TAX RATE
TAX BASE

Corporate income tax

7

32%

Taxable profit

Social Security Contributions

12

4%

Gross salaries

Municipal property tax

2

0.1% to 1%

Building value

Tax on interest

0.0

20%

Interest income

Municipal property tax

1.0

MZN 4,500

Fixed fee

Vehicle tax

1.0

fixed fee based on production year and capacity of vehicle

Value added tax (VAT)

12

17%

Value added

Fuel tax

1.0

Individual Municipality Tax

0.0

MZN 295 (fixed fee)

Fixed Fee

Social security contributions on employee

0.0

3%

Gross Salary

Frequently asked questions:
VAT Refunds
Does VAT exist?

Yes

Does a VAT refund process exist?

Yes

Restrictions on VAT refund process

None

Percentage of cases exposed to a VAT audit (%)

50% - 74%

Is there a mandatory carry forward period?

Yes

Time to obtain VAT refund (weeks)

37.0

Corporate income tax audits
Does corporate income tax exist?

Yes

Percentage of cases exposed to a corporate income tax audit (%)

25% - 49%

Time to comply with a corporate income tax correction (hours)

28.0

Time to complete a corporate income tax correction (weeks)

9.6