Mozambique

As of 1 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, or
• 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, or
• 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.