Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Mozambique
Africa
Lucky Nomads World Index
54.50 / 100
0.20
Global rank
#196
Corporate tax
32%
Personal tax
32%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.8 / 10
- Affordability Index8.4 / 10
- Entry Ease Index4.4 / 10
- Tax Freedom Index5.2 / 10
- WiFi Index5.1 / 10
- Admin Ease Index3.8 / 10
- Healthcare Index4.4 / 10
- City Comfort Index3.7 / 10
- WeatherComfort Index6.9 / 10
- Banking Index4.9 / 10
- GeoStability Index4.6 / 10
- Justice & Order Index3.9 / 10
- Quality of Life Index5.0 / 10
- Open Society Index5.2 / 10
- Flight Index2.1 / 10
- Environmental Quality Index5.7 / 10
- English Index3.0 / 10
- Wealth Protection Index6.6 / 10
- AI Access Index5.1 / 10
- Economic Openness Index5.2 / 10
- Market Depth Index5.7 / 10
- ClimateShield Index7.2 / 10
Country snapshot
- Capital
- Maputo
- Population (approx.)
- 34,000,000
- Area (km²)
- 801,590 km²
- Currency code (ISO 4217)
- MZN
- Currency name
- Mozambican metical
- Main airport IATA code
- MPM
- Airport name
- Maputo International Airport
General facts
- Minimum monthly cost
- From $700/month
- Main languages
- Portuguese
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .mz
- Phone calling code
- +258
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 32%Very highWorldwide
- Marginal PIT (personal income tax)
- 32%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Mozambican-resident companies taxed on worldwide income. Foreign tax credit available up to the Mozambican CIT attributable to the foreign income, with 5-year carry-forward of unused credits. Non-residents without a permanent establishment taxed only on Mozambique-source income via 20 percent final WHT (10 percent on telecom, freight, agricultural services, and digital services).
Flat 32 percent IRPC on worldwide taxable profits of resident companies. Effective rate drops sharply under SEZ regime (0 percent years 1-3, 16 percent years 4-10, 24 percent years 11-15) and IFZ regime (0 percent years 1-10, 16 percent years 11-15) under Lei n.º 4/2009 Code of Fiscal Benefits. Undocumented expenses subject to 35 percent autonomous taxation.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation for residents under Lei n.º 33/2007 (IRPS Code), as amended by Lei n.º 19/2017 and Lei n.º 11/2025 de 29 de Dezembro. The 2025 reform removed the 180-day physical presence threshold as a sole residency criterion and expanded the resident concept. No non-dom regime, no expat tax regime, and no specific incentive for HNWI individuals. Capital gains aggregated with ordinary income at progressive rates 10 to 32 percent.
Progressive IRPS from 10 percent to 32 percent on annual taxable income. The 32 percent top bracket applies on annual income above (approximately USD 23,600). ISPC simplified regime substitutes IRPS Category 2 (self-employment) at 3 percent of turnover for taxpayers below annual turnover, under Lei n.º 5/2009. Non-residents taxed at 20 percent flat WHT.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Industrial Free Zone Company Regime
AvailableTax regime for certified industrial companies operating within one of Mozambique designated Industrial Free Zones (IFZs), governed by the Code of…
Industrial Free Zone Operator Regime
AvailableRegime for operators developing and managing an Industrial Free Zone, under the Code of Fiscal Benefits (Lei n.
Simplified Tax for Small Taxpayers (ISPC)
AvailableSubstitute tax for VAT, IRPS Category 2 (self-employment) and IRPC, applicable to individuals and legal persons with annual turnover not exceeding…
Rapid Development Zones (RDZ) Investment Tax Credit
AvailableGeographically-targeted investment tax credit under the Code of Fiscal Benefits (Lei n.
Special Economic Zone Company Regime
AvailableTax regime for certified companies operating within one of Mozambique six Special Economic Zones (SEZs), under the Code of Fiscal Benefits (Lei n.
Special Economic Zone Operator Regime
AvailableEnhanced regime for SEZ operators responsible for developing, managing and providing infrastructure within a designated Special Economic Zone, under…
For individuals
Simplified Tax for Small Taxpayers (ISPC)
AvailableSubstitute tax for VAT, IRPS Category 2 (self-employment) and IRPC, applicable to individuals and legal persons with annual turnover not exceeding…
You either qualify for Mozambique's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Mozambique. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Mozambique lists several residency and mobility routes across residence by investment, work (employer sponsored), and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
3 programmes listed · 3 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Investment Activity Visa and Residence Permit by Investment
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Visa and Temporary Residence Permit (DIRE)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Temporary Stay Visa (Visto de Permanência Temporária)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Mozambique.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.4 / 10Very affordable cost of living
- ClimateShield Index7.2 / 10Strong climateshield index
- WeatherComfort Index6.9 / 10Mixed or seasonal climate comfort
Weakest dimensions
- Flight Index2.1 / 10
- English Index3.0 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Mozambique with…
Mozambique
Iraq
Djibouti
Kiribati
Palestinian Territories
BelarusSurprise meDiscover another country at random
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
Is Mozambique really your strongest move?
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Mozambique lands, and opens the complete ranked shortlist across every scoring dimension.