Africa · Tax guide

Mozambique

Mozambique taxes company profits (IRPC) at 32% and charges VAT at 16%. Small businesses with turnover up to MT 2,500,000 can pay a simplified 3% tax (ISPC) instead. Taxes are administered by the Autoridade Tributária de Moçambique (AT).

Updated 1 October 2026 · 0 of 5 figures checked against official sources

Check your obligations

At a glance

Corporate income tax (IRPC)
32%

Standard rate

VAT (IVA)
16%

Standard rate

Simplified tax (ISPC)
3%

Turnover up to MT 2,500,000

Withholding on payments abroad
20%

Before treaty relief

Corporate income tax and ISPC

Companies pay IRPC at 32%, with advance payments during the year and the annual return (Modelo 22) due by the end of May. Small businesses with turnover up to MT 2,500,000 can pay the simplified tax (ISPC) of 3% on turnover instead of IRPC and VAT.

VAT

VAT is 16%, with returns filed monthly by the end of the following month.

Payments abroad

Payments to non-residents, including services, interest and royalties, carry 20% withholding unless a treaty lowers it.

Key dates

  • MonthlyVAT return
  • End of MayAnnual IRPC return (Modelo 22)

Figures and sources

5 figures
  • Corporate income tax (IRPC) rate32%
    Código do IRPC
    Under professional review
  • VAT rate16%
    Código do IVA
    Under professional review
  • Turnover limit for the simplified tax (ISPC)MT 2,500,000
    Lei do ISPC
    Under professional review
  • Simplified tax for small taxpayers (ISPC) on turnover3%
    Lei do ISPC
    Under professional review
  • Withholding on payments to non-residents20%
    Código do IRPC
    Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Mozambique based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Mozambique (a Mozambican tax adviser) before making compliance decisions.