Beira

Salary from a foreign employer or fees from foreign clients

Taxed10%–32% progressive (32% above MZN 1,512,000 a year)

As a resident you are taxed on salary from a foreign employer and fees from foreign clients on the progressive scale of 10% to 32% (AT). The monthly withholding table in Law 11/2025 reaches 32% at MZN 144,750, and the capital-gains bands set by the same law (10% up to MZN 42,000 a year, then 15%, 20%, 25%, and 32% above MZN 1,512,000) mirror the annual scale; this profile could not check the annual scale itself (article 54) in an official copy. The source rule in article 22 is understood to make pay for work done in Mozambique Mozambican-source income, taxed at a flat 20% even for a non-resident, but this is unverified: no official copy of the unchanged articles of the IRPS Code could be found. No Mozambican employer withholds on a foreign salary, so you file the annual return (Modelo 10), which AT's calendar puts in April for people with income outside employment. Freelancers are taxed on profit as business and professional income; from 2026 Law 11/2025 abolished the simplified regimes, so every holder of this income must keep organised accounts. The small-taxpayer ISPC (see regimes) is the main alternative. A credit for foreign tax on the same income (article 61) and tax treaties may reduce double taxation, but the credit rule is unverified for the same reason. This profile does not cover social security for remote workers or the work permit you would need.

On the nomad visa

Mozambique has no digital nomad or remote-work visa; the visa categories it lists are diplomatic, official, courtesy, tourism, visit, business, student, residence and transit. Citizens of 29 countries, including the United States, the United Kingdom, Canada, China, Germany, France, Italy, Spain and Portugal, can enter without a visa for tourism or business (Decree 10/2023): multiple entries for 30 days from the first entry, extendable by another 30 days, after registering on evisa.gov.mz at least 48 hours before travel and paying MZN 650. Tax follows the ordinary rules, and since 2026 there is no day count, so working remotely during such a stay can in principle make you resident.

Dividends, interest, gains, rent and pensions from abroad

Taxed10%–32% progressive; capital gains taxed separately at 10%–32%

Residents are taxed on all their income, including income obtained outside Mozambique (article 21 as amended in 2026). Article 57 sets flat final rates of 20% and 10% for some income, and AT lists specific rates of 10% to 20% on capital income, but this profile could not check in an official copy which items they cover. The usual reading is that they apply only to income obtained in Mozambique, so dividends, interest and rent from abroad go on the annual return and are taxed on the 10%–32% scale; this is unverified. Rental income may deduct documented maintenance costs up to 30% of the rent (article 48 as amended in 2026). Since 2026 capital gains are taxed on their own when realised, on bands from 10% up to MZN 42,000 to 32% above MZN 1,512,000 (new article 54-A); whether only part of some gains counts, as the earlier text provided for real estate, is unverified. Pensions are employment-category income; whether the pension exemption reported for the original code (article 7) still applies is unverified, so check before relying on it. The law treats crypto-currencies as digital goods for the source rules but has no specific rule for an individual's crypto gains. A credit for foreign tax (article 61) is likely but unverified.

Net wealth and inheritance

No wealth taxInheritance tax applies

There is no net wealth tax. Mozambique does levy an inheritance and gift tax (Imposto sobre Sucessões e Doações), which the Sisa Code refers to; this profile could not load its code from an official site, so its rates are not given here. Buying an urban building pays Sisa, a transfer tax of 2% of the declared price or the registered value, whichever is higher, or 10% if the buyer or its shareholders are resident in a tax haven (Código da Sisa, article 10); Sisa applies only to urban buildings, not to land. Municipalities levy an annual property tax (Imposto Predial Autárquico), which landlords can deduct from rental income; its rates are set locally and are not covered here.

Tax resident after

home or ties test

Top income tax rate

32%

When you become tax resident

From 1 January 2026 Law 11/2025 rewrote article 21 of the IRPS Code: you are resident "regardless of nationality and of the length of stay" if (a) your main residence is in Mozambique, (b) you carry on a professional activity in Mozambique, paid or not, unless you can show it is secondary, (c) your centre of economic interests is there, or (d) you crew a ship or aircraft of a Mozambican operator. Your family household is resident if the person heading it lives there, and you must tell the tax authority (AT) your residence. The new article contains no day count, so the earlier day-count test no longer applies. Read literally, someone who lives in Maputo and works there for a foreign employer or foreign clients is resident from the first day, even on a short stay; the Council of Ministers was to issue regulations within 180 days, and how AT applies the new test to short stays is untested. A visitor who does no work and keeps their home and interests abroad should stay non-resident and is taxed only on Mozambican-source income.

Top income tax rate

Maputo: 32% national IRPS on annual taxable income above MZN 1,512,000 (MZN 144,750 a month in the withholding table). There is no regional or city income tax, so the same scale applies across the country. A non-resident is understood to pay a flat 20% on Mozambican employment income, but this could not be verified in an official text.