Moving to Mozambique: taxes, residence and life
How to become tax resident in Mozambique: personal, dividend and corporate tax, 0 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Mozambique the top income tax rate is 32%, dividends are taxed at up to 10% and companies pay 32% corporate tax.
How to move and become tax resident
You can become tax resident in Mozambique from arrival once you take up residence (Home in Mozambique with intent to keep it, or 180 days in year). The typical route is DIRE residence via investment/business: Registered investment project (CPI/APIEX) or company; investor visa → DIRE
Living there
Maputo has a tropical savanna (wet/dry) climate with winter highs around 24.5 °C and summer highs around 31 °C.
Key facts
| Top income tax | 32% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 32% |
| 稅務居所 | 自抵達起 — Home in Mozambique with intent to keep it, or 180 days in year |
| 您的路徑 | DIRE residence via investment/business — Registered investment project (CPI/APIEX) or company; investor visa → DIRE |
| 氣候型別 | tropical savanna (wet/dry) · 24.5° / 31° (Maputo) |
| Military service | selective — Men and women 18–35, 24 months · also new citizens |
| Taxed for holding the passport | none — Residence-based taxation; citizens abroad not taxed on foreign income |
| Can you give it up? | allowed — Renunciation by declaration/application once another nationality is held |
| Passport reputation (banks, sanctions) | medium risk — EDD |
Frequently asked questions
How many days do I need to spend in Mozambique to become tax resident?
自抵達起. Home in Mozambique with intent to keep it, or 180 days in year Worldwide income
How much tax will I pay in Mozambique?
In Mozambique the top income tax rate is 32%, dividends are taxed at up to 10% and companies pay 32% corporate tax.
Which residence programmes does Mozambique offer?
No open residence programme is listed — usually work, family or study routes.
What is the usual way to move to Mozambique?
DIRE residence via investment/business. Registered investment project (CPI/APIEX) or company; investor visa → DIRE
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.