Mozambique

Social security contributions

Social security contributions are payable monthly on all salaries, wages, regular bonuses, or other regular income, excluding meal subsidies. The employer contributes an amount equal to 4% of monthly salary, and the employee contributes 3% of monthly salary. The employer withholds employees’ contributions. Foreign employees may apply for exemption from registration with the social security system, provided they are contributing to a similar system in their home country.

Consumption taxes

Value-added tax (VAT)

VAT is chargeable on the sale of most goods and services as well as on imports. The standard rate is 16%. See the Other taxes section in the Corporate tax summary for more information.

Net wealth/worth taxes

There are no net wealth/worth taxes in Mozambique.

Inheritance and gift taxes

Free acquisition of goods by individuals (inheritance and gifts) is taxed at rates varying from 2% to 10%.

Property transfer taxes (SISA)

In Mozambique, a property transfer tax is charged on transfers of real estate, excluding the land, which is owned by the state. The rate of tax is 2% of the selling price of the building. When the beneficiaries live in a country with a privileged tax regime, the applicable rate is 10%. See the Other taxes section in the Corporate tax summary for more information.

Excise duties

See the Other taxes section in the Corporate tax summary for more information.

Stamp duties and service charges

Various documents require the payment of stamp duties. Service charges are payable for the performance of certain services for official purposes, such as those rendered by public notaries. These duties vary generally from 0.03% to 50% on the amount of the transaction supported by the document to be stamped. In some other cases, the stamp duty comprises fixed amounts, ranging from MZN 0.50 to MZN 5,000. See the Other taxes section in the Corporate tax summary for more information.