Individual - Residence

Last reviewed - 28 February 2024

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 holds in the country a residence that is occupied under circumstances indicating intent to continue occupancy on a permanent basis.
  • Is a member of the crew of a vessel or of an airplane registered in Mozambique.