Moving to Mozambique: taxes, residence and life

How to become tax resident in Mozambique: personal, dividend and corporate tax, 0 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

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 tax32%
Dividend tax10%
Corporate tax32%
Residenza fiscaledall'arrivo — Home in Mozambique with intent to keep it, or 180 days in year
Via di residenza tipicaDIRE residence via investment/business — Registered investment project (CPI/APIEX) or company; investor visa → DIRE
Passaportosenza visto o visto all'arrivo in 56 paesi
Economic growth-1% (2025), forecast 2% (2026)
Tipo di climatropical savanna (wet/dry) · 24.5° / 31° (Maputo)
Guerra & conflittiarmed — Islamic State insurgency in Cabo Delgado; Rwandan troops deployed
Tutti i rischi naturali6.1/10
Solidità bancaria2/10 · CCC
Tutela della proprietà2/10
Case calde d'inverno9/10

Frequently asked questions

How many days do I need to spend in Mozambique to become tax resident?

dall'arrivo. 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

Open Mozambique on the interactive map

Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.