Mozambique corporate tax rate
Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) — standard rate on the taxable profit of resident companies and other collective persons, under the Código do IRPC approved by Lei n.º 34/2007, de 31 de Dezembro, successively amended by Lei n.º 20/2009, Lei n.º 4/2012, Lei n.º 19/2013, Lei n.º 20/2022, de 30 de Dezembro and Lei n.º 12/2025, de 29 de Dezembro. Administered by the Autoridade Tributária de Moçambique.
| Current value | 32 percent |
|---|---|
| In force from | 2008-01-01 |
| Official source | Regulamento do Código do IRPC, aprovado pelo Decreto n.º 9/2008, de 16 de Abril, Artigo 3 (Taxas): 'A taxa do imposto fixada no Código do IRPC, aprovado pela Lei n.º 34/2007, de 31 de Dezembro, é de 32%, excepto nos seguintes casos…' — texto publicado pela Autoridade Tributária de Moçambique. Rate left untouched by Lei n.º 12/2025, de 29 de Dezembro (in force 1 Jan 2026), which amends only artigos 3, 5, 20, 62, 67 e 75 and adds artigo 61-A |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
32% is the headline rate and has been unchanged since the Código do IRPC came into force. Checked against every amending law I could read: Lei n.º 4/2012 amended Artigo 61 (Taxa geral) but only its n.º 2 (the reduced agricultural rate), leaving n.º 1 unchanged; Lei n.º 19/2013 amended artigos 5, 7, 25, 36, 49, 62, 72 e 73; and Lei n.º 12/2025, de 29 de Dezembro (read in full, Boletim da República I Série n.º 248, Suplemento, 29/12/2025) amends artigos 3, 5, 20, 62, 67 e 75 and does NOT touch the rate. WHAT LEI 12/2025 DID CHANGE from 1 Jan 2026: it added ARTIGO 61-A taxing CAPITAL GAINS autonomously at 32%; extended the permanent-establishment test to construction/installation sites and service provision exceeding 90 days in aggregate over 12 months; brought digital goods and digital services (SaaS, cloud, streaming, digital financial services, crypto-assets, e-books) into the source rules (Art. 5 n.º 5); set a 10% withholding rate on e-money agents' commissions and on income from supplies of digital goods/services (Art. 62 n.º 5); revoked artigos 39, 47, 75 n.º 2 and 76; and abolished the Regime Simplificado — all taxpayers in the simplified bookkeeping or simplified taxable-income regimes must migrate to organised accounting. REDUCED / SPECIAL RATES — READ THE CAVEAT: (a) AGRICULTURE AND LIVESTOCK enjoy a reduced 10% rate, but it is a SUNSET provision that has been repeatedly extended: Lei n.º 34/2007 set it to 31 Dec 2010, Lei n.º 4/2012 extended it to 31 Dec 2015, and the Government's 2022 Pacote de Medidas de Aceleração Económica announced 'Baixar a taxa do IRPC de 32% para 10% na agricultura, na aquacultura e nos transportes urbanos' (implemented by Lei n.º 20/2022, de 30 de Dezembro). I could NOT verify the CURRENT expiry date of the 10% rate from a primary source — Lei n.º 20/2022 is not published on at.gov.mz and the Boletim da República is paywalled at Imprensa Nacional — so the 10% agricultural/aquaculture/urban-transport rate and its end date must be treated as DO NOT SERVE AS FACT until the statute is read. (b) 35% autonomous taxation of undocumented charges and confidential or unlawful expenses (Art. 61 n.º 4 CIRPC), restated for individuals by Lei n.º 11/2025. (c) The 2022 package also cut the withholding tax on foreign providers of services to national agricultural firms from 20% to 10% and removed the 20% withholding on interest on foreign financing for agricultural projects. ACCESS PROBLEM: the AT's legislation archive is badly out of date — its Legislação Fiscal > Leis page lists nothing between Lei n.º 19/2013 and Lei n.º 7/2025, a search for '22/2022' returns no results, and its published Regulamentos (Decretos 7/2008 and 9/2008) still carry pre-reform figures. Boletim da República n.º 248 I Série, Suplemento, 29 Dec 2025 (the source for Lei 10/2025, 11/2025 and 12/2025) is at https://www.at.gov.mz/por/content/download/93497/805636/version/1/file/BR_248_I_SERIE_SUPLEMENTO_2025.pdf
Get it programmatically
curl https://afriref.dev/v1/mz/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mz/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mz/corporate-taxOther Mozambique series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates