Mozambique

Taxable period

The tax year is the calendar year.

Tax returns

As from 1^st January 2026, tax residents in Mozambique earning only employment income will have to file the respective annual income tax return.

Employers withhold earned income tax on a monthly basis for work carried out in Mozambique at the WHT rates approved by law, which currently vary from 0% to 32%.

Individual tax returns must be submitted from January to April of the year following the tax year.

If only employment income, paid by a Mozambican entity (and therefore subject to the income tax withholding at source) has been obtained in a tax year, the individual does not have an obligation to file an annual tax return for that tax year.

Payment of tax

Employers are obligated to collect the amount of earned income tax payable from their employees each month and make payments to the Finance Department within the following month (up to the 20th day of the month).

Payment of any final balance due, after the issue of the tax assessment by the tax authorities, must be made by the end of May (if it refers to employment income) or by the end of June (for other types of income).

Tax Compliance Requirements

The Mozambican Tax Authority (MTA) operates online platforms to facilitate electronic tax compliance and improve revenue administration efficiency. The eDeclaração platform (https://edeclaracao.at.gov.mz/) enables the online submission of income tax returns, payment returns for personal income tax (PIT) on employment income (M/19), and corporate income tax (CIT) (M/39). The Contribuinte Portal (https://portaldocontribuinte.at.gov.mz/) is used for filing monthly value-added tax (VAT) returns. Delivery of manual returns to the Tax offices is also allowed.

As far as payment of taxes is concerned (i.e. VAT, PIT on employment income, and CIT), the taxpayers that are registered in the online platform must generate a specific reference number from the platform and use it when instructing its commercial bank to proceed with the payment of the applicable taxes. The payment slip issued by the commercial bank is sufficient proof that the taxes have been paid. The taxpayers that are not yet registered in the online platforms still need to physically submit proof of payment at the tax office in which it is domiciled and obtain the respective receipt issued by the MTA.