Mozambique

Individual - Residence

Last reviewed - 30 July 2020

A resident is defined as a person who fulfils one of the following criteria:

  • Has resided in Mozambique for more than 180 days continuously or in aggregate in a fiscal year.
  • Has resided in Mozambique for less than 180 days, but on 31 December, the last day of the fiscal year, occupies a residence under circumstances indicating intent to continue occupancy on a regular basis.
  • Is a member of the crew of a vessel or of an airplane registered in Mozambique.