Mozambique public holidays 2026, VAT rate and tax data
Mozambique: VAT rate 16% since 1 Jan 2023; 9 public holidays in 2026 (next: Dia da Família (Family Day / Christmas Day), 25 Dec 2026); corporate tax rate 32%; policy interest rate 9.25%; inflation rate (CPI) 6.31%.
11 series, each cited to the official source it was verified against; most recently verified 11 Oct 2026. Currency MZN.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "MZ", "series": "vat", "value": 16, "unit": "percent", "effective_from": "2023-01-01", "last_confirmed": "2026-07-24", "source": { "name": "República de Moçambique, Ministério da Economia e Finanças", "url": "https://www.mef.gov.mz/index.php/todas-publicacoes/instrumentos-de-gestao-economica-e-social/estrategias-nacionais/pacote-de-medidas-de-aceleracao-economica/1643-pacote-de-medidas-de-aceleracao-economica-1/file?force-download=1" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"mz","amount":1000}.
Mozambique public holidays 2026
9 days in 2026; next: Dia da Família (Family Day / Christmas Day) on 25 Dec 2026. Official source: Lei n.º 13/2023, de 25 de Agosto (Lei do Trabalho, que revoga a Lei n.º 23/2007, de 1 de… · last verified 30 Jul 2026
Fixed by law 7 Confirmed 1 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Ano Novo (New Year's Day) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 3 Feb 2026 Tue | Dia dos Heróis Moçambicanos (Mozambican Heroes' Day) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 7 Apr 2026 Tue | Dia da Mulher Moçambicana (Mozambican Women's Day) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 1 May 2026 Fri | Dia Internacional do Trabalhador (Labour Day) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 25 Jun 2026 Thu | Dia da Independência Nacional (Independence Day) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 7 Sep 2026 Mon | Dia dos Acordos de Lusaka / Dia da Vitória (Lusaka Agreement / Victory Day) | Confirmed | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 25 Sep 2026 Fri | Dia das Forças Armadas (Armed Forces Day) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 5 Oct 2026 Mon | Dia da Paz e Reconciliação Nacional (Peace and National Reconciliation Day) observed Monday 5 October; the statutory date, 4 October, falls on a Sunday in 2026 and work suspension is deferred to the following day under Art. 105 n.º 6 |
Substitute | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 25 Dec 2026 Fri | Dia da Família (Family Day / Christmas Day) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
2027 dates already held (9)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Ano Novo (New Year's Day) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 3 Feb 2027 Wed | Dia dos Heróis Moçambicanos | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 7 Apr 2027 Wed | Dia da Mulher Moçambicana | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 1 May 2027 Sat | Dia Internacional do Trabalhador (sábado; o art. 105(6) difere apenas domingos) | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 25 Jun 2027 Fri | Dia da Independência Nacional | Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 7 Sep 2027 Tue | Dia dos Acordos de Lusaka / Dia da Vitoria (Lusaka Agreement / Victory Day) | Confirmed | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 25 Sep 2027 Sat | Dia das Forças Armadas sábado; não é diferido |
Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 4 Oct 2027 Mon | Dia da Paz e Reconciliação Nacional | Confirmed | Lei n.º 13/2023, de 25 de Agosto (Lei… |
| 25 Dec 2027 Sat | Dia da Família sábado; não é diferido |
Fixed by law | Lei n.º 13/2023, de 25 de Agosto (Lei… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Mozambique value
Rate schedules and breakdowns
Sectoral minimum wages (salários mínimos por sector)
18 entries · in force from 2026-04-01 · Official source: Diplomas Ministeriais n.º 34/2026 a 41/2026, de 20 de Maio · last verified 7 Aug 2026
| sector | name | monthly mzn |
|---|---|---|
| 1 | Agricultura, Pecuária, Caça, Florestas e Silvicultura | 7072 |
| 2 | Pesca Marítima, Industrial e Semi-Industrial | 7063.22 |
| 2.1 | Pesca de Kapenta | 4991.09 |
| 3.1 | Indústria de Extracção Mineira — Grandes Empresas | 16239.06 |
| 3.2 | Indústria de Extracção Mineira — Médias Empresas (Pedreiras e Areeiro) | 8488.48 |
| 3.3 | Indústria de Extracção Mineira — Micro e Pequenas Empresas (Salinas) | 6824.17 |
| 4 | Indústria Transformadora | 10622.5 |
| 4.1 | Indústria Transformadora — Panificação | 7500 |
| 4.2 | Indústria Transformadora — Cajú | 7000 |
| 5.1 | Produção e Distribuição de Electricidade, Gás e Água — Grandes Empresas | 12775 |
| 5.2 | Produção e Distribuição de Electricidade, Gás e Água — Pequenas e Médias Empresas | 10366 |
| 6 | Construção Civil | 8652 |
| 7 | Actividades de Serviços Não Financeiros | 10845 |
| 7.1 | Serviços Não Financeiros — Hoteleira, Turismo e Similares | 10600 |
| 7.2 | Serviços Não Financeiros — Segurança Privada | 8690 |
| 7.3 | Serviços Não Financeiros — Retalhistas de Combustíveis | 10079 |
| 8.1 | Actividades de Serviços Financeiros — Seguradoras e Bancos | 20361.43 |
| 8.2 | Actividades de Serviços Financeiros — Micro-Finanças | 17924.17 |
Withholding tax rates
10–20% across 12 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Autoridade Tributaria de Mocambique FAQ (rendimentos de nao residentes): 'sao… · last verified 12 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends (general) | 20 | Dividends and other profit distributions paid to non-resident entities without a permanent establishment in Mozambique (rendimentos de capitais). | — | Codigo do IRPC art. 62(2) with art… |
| Final (liberatoria) for non-residents without PE. The domestic participation exemption (>=20% holding, 2 years) applies only to resident recipients. | |||||
| dividends-listed | Dividends - shares listed on the Bolsa de Valores de Mocambique | 10 | Dividends on shares listed on the Mozambique Stock Exchange (BVM), with exceptions. | — | RSM Guia Fiscal 2025 / Tax Pocket Guide… |
| Half the general rate as a capital-markets incentive; confirm listing status at payment date. | |||||
| interest | Interest (general) | 20 | Interest and other income from capital paid to non-resident entities (loans, shareholder financing, deposits). | — | Codigo do IRPC art. 62(2) with art… |
| The 0% for interest paid to financial institutions applies only where the recipient institution is resident in Mozambique. | |||||
| securities-listed | Income from listed securities (with carve-outs) | 10 | Income from securities traded on the Mozambican exchange/organised market, EXCEPT interest on treasury bills and debt securities, which stay at the general rate. | — | RSM Tax Pocket Guide 2026: 'Income from… |
| Carve-outs mean listed-debt interest is generally NOT reduced; verify the instrument type before applying 10%. | |||||
| royalties | Royalties and intellectual/industrial property | 20 | Royalties, payments for intellectual or industrial property, know-how in industrial, commercial or scientific areas, and use of equipment, paid to non-residents. | — | RSM Guia Fiscal 2025: 'Propriedade… |
| Final for non-residents without PE. | |||||
| services | Services (general) | 20 | Fees for services rendered or used in Mozambican territory paid to non-residents (prestacao de servicos), including management, technical and consultancy services, and contract intermediation. | — | AT FAQ: 'Rendimentos de prestacoes de… |
| Since 1 Jan 2026 (Lei 12/2025) withholding is triggered at the earliest of cost recognition, payment, maturity or availability; tax must be paid before the bank remits funds abroad. Note also the new 90-day service PE: sustained service provision can create a PE and shift the… | |||||
| services-telecom-transport | Telecommunications and international transport services | 10 | International telecommunications and international transport services, including assembly and installation of related equipment, and aircraft maintenance and freight. | — | RSM Guia Fiscal 2025: 'Telecomunicacoes… |
| Reduced sectoral rate, retained after the Lei 12/2025 reform (present in the 2026 guide). | |||||
| services-digital | Digital goods and digital services | 10 | Income from the transfer of digital goods or the provision of digital services realised or used in Mozambique by non-residents (software, streaming, cloud, digital content, crypto-assets, per the new statutory definitions). | 2026-01-01 | Lei n.o 12/2025, de 29 de Dezembro (BR… |
| New category created by the December 2025 reform; also mirrored in IRPS (art. 57) and paired with VAT-side changes under Lei 10/2025. | |||||
| emoney-agent-commissions | Electronic-money agent commissions | 10 | Commissions earned by agents intermediating electronic-money financial operations (mobile wallets). | 2026-01-01 | Lei n.o 12/2025, amending Codigo do… |
| Aimed at domestic mobile-money agents but drafted as a liberatoria on the commission income category. | |||||
| electricity-rural | Rural electrification works | 10 | Transmission and distribution of electricity in rural areas within public rural electrification projects. | — | RSM Guia Fiscal 2025: 'Transmissao e… |
| Sectoral incentive rate, retained in the 2026 guide. | |||||
| vessel-charter-fishing | Chartering of marine vessels for fishing and cabotage | 10 | Income from the chartering (afretamento) of marine vessels for fishing and cabotage activities. | — | RSM Guia Fiscal 2025: 'Receitas… |
| Sectoral incentive rate, retained in the 2026 guide. | |||||
| rental-immovable | Rental income from immovable property | 20 | Rental income from Mozambican immovable property paid by resident entities to non-residents (rendimentos imobiliarios). | — | RSM: 'rendimentos de capitais e… |
| Since the 2026 reform the automatic 30% expense presumption was replaced by a documented-expense deduction capped at 30%. | |||||
IRPS progressive rate schedule
10–32% across 5 bands · in force from 2026-01-01 · Official source: Código do IRPS, Artigo 54 (Taxas gerais) · last verified 7 Aug 2026
| min | max | rate |
|---|---|---|
| 0 | 42000 | 10 |
| 42000 | 168000 | 15 |
| 168000 | 504000 | 20 |
| 504000 | 1512000 | 25 |
| 1512000 | — | 32 |
Statutory social-insurance contributions
7% across 1 contribution branch · in force from 2017-10-09 · Official source: Instituto Nacional de Segurança Social de Moçambique (INSS), "Taxa contributiva… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| inss | Segurança Social Obrigatória — contribuição ao Instituto Nacional de Segurança Social (INSS) | 7 | 3 | 4 | percent | The worker's gross remuneration (remuneração ilíquida). No ceiling. The employer withholds the worker's 3% from pay and remits the combined 7% monthly to the INSS. | MZN |
| 7% TOTAL: 4% EMPLOYER + 3% EMPLOYEE. NOTE THE SPLIT — THE EMPLOYER'S SHARE IS THE SMALLEST IN THE REGION RELATIVE TO THE EMPLOYEE'S. Angola, the nearest lusophone comparator, runs 8% employer and 3% employee; Mozambique's employer share is half that. An engine that reuses… | |||||||
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