Mozambique

As from 1^st January 2026, persons shall be considered residents in the Republic of Mozambique, for the year in which their income is obtained, when:

• They have their primary residence in Mozambique, for all their income, including income obtained outside Mozambique;
• They carry out a professional activity in Mozambique—whether remunerated or not—in national territory, unless they demonstrate that such activity is of a secondary nature;
• They have the centre of their economic interests in Mozambique; and
• They are crew members of ships or aircraft, provided they are in the service of entities having their residence, headquarters, or effective management in Mozambican territory.
• They are members of a household in which at least one person responsible for the household is resident in Mozambique.
• They are Mozambican nationals performing duties or on mission abroad, who are not subject to income tax on their worldwide income in the country where they are stationed.