Moving to Mozambique: taxes, residence and life
How to become tax resident in Mozambique: personal, dividend and corporate tax, 4 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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 There are 4 open residence programmes in Mozambique — see the list below.
Living there
Maputo has a tropical savanna (wet/dry) climate with winter highs around 24.5 °C and summer highs around 31 °C. The economy grew -1% in 2025; the IMF forecasts 2% for 2026. Its passport opens about 56 countries without a visa in advance. Security: Islamic State insurgency in Cabo Delgado; Rwandan troops deployed.
Key facts
| Top income tax | 32% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 32% |
| Tax residence | from arrival — Home in Mozambique with intent to keep it, or 180 days in year |
| Typical residence route | DIRE residence via investment/business — Registered investment project (CPI/APIEX) or company; investor visa → DIRE |
| Passport | visa-free or on arrival to 56 countries |
| Economic growth | -1% (2025), forecast 2% (2026) |
| Climate type | tropical savanna (wet/dry) · 24.5° / 31° (Maputo) |
| War & conflict | armed — Islamic State insurgency in Cabo Delgado; Rwandan troops deployed |
| All natural hazards | 6.1/10 |
| Banking strength | 2/10 · CCC |
| Property protection | 2/10 |
| Warm homes in winter | 9/10 |
Residence programmes in Mozambique
- Investor Visa → DIRE (Residence Permit for Foreigners) — entrepreneur
- Work Visa and DIRE (Employment) — employment
- Temporary Residence (own means / retiree) — independentMeans
- Family Reunion DIRE — family
Frequently asked questions
How many days do I need to spend in Mozambique to become tax resident?
from arrival. 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?
Investor Visa → DIRE (Residence Permit for Foreigners); Work Visa and DIRE (Employment); Temporary Residence (own means / retiree); Family Reunion DIRE
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
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