Mozambique VAT rate
Imposto sobre o Valor Acrescentado (IVA) — standard rate under the Código do IVA approved by Lei n.º 32/2007, de 31 de Dezembro, as amended by Lei n.º 3/2012, altered and republished by Lei n.º 13/2016, de 30 de Dezembro, and further amended by Lei n.º 22/2022, de 28 de Dezembro, Lei n.º 3/2025, de 21 de Maio and Lei n.º 10/2025, de 29 de Dezembro. Administered by the Autoridade Tributária de Moçambique (AT).
| Current value | 16 percent |
|---|---|
| In force from | 2023-01-01 |
| Official source | República de Moçambique, Ministério da Economia e Finanças — 'Pacote de Medidas de Aceleração Económica' (PAE, anunciado pelo Governo a 9 de Agosto de 2022), Medida 1: 'Reduzir a taxa do IVA de 17% para 16% — visando a redução gradual da carga tributária para dinamizar a economia e melhorar o poder de compra das famílias'. Enacted by Lei n.º 22/2022, de 28 de Dezembro (alteração ao Código do IVA), identified as an amending law of the CIVA in the preamble of Lei n.º 10/2025, de 29 de Dezembro (Boletim da República I Série n.º 248, Suplemento, 29/12/2025) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
BRIEF CONFIRMED ON SUBSTANCE, CORRECTED ON THE INSTRUMENT: the cut from 17% to 16% is real, but it was enacted by LEI N.º 22/2022, DE 28 DE DEZEMBRO — not by any 'Lei 13/2022'. Effective date 1 Jan 2023 follows the fixed Mozambican pattern for end-December tax laws (each of Lei n.º 10/2025, 11/2025 and 12/2025 of 29 Dec 2025 states 'A presente Lei entra em vigor a 1 de Janeiro de 2026'); the 1 Jan 2023 start is therefore inferred from the statute's date, not read off its entry-into-force article. MAJOR TRAP — THE TAX AUTHORITY'S OWN PUBLISHED TEXT IS STALE AND STILL SAYS 17%: at.gov.mz's IVA page reproduces the Regulamento do Código do IVA (Decreto n.º 7/2008, de 16 de Abril), whose Artigo 3 reads 'A taxa do imposto, fixada no Código do Imposto sobre o Valor Acrescentado — CIVA, aprovado pela Lei n.º 32/2007, de 31 de Dezembro, é de 17%.' That regulation predates FOUR amending laws and must not be served. ACCESS PROBLEM: the AT's Legislação Fiscal > Leis archive stops in effect at 2013 (plus one 2025 Boletim); a site search for '22/2022' returns 'Nenhum resultado'. The Boletim da República is sold, not published free, by Imprensa Nacional de Moçambique (inm.gov.mz), and portaldogoverno.gov.mz was unreachable at confirmation (it presents a self-signed certificate issued to 'www.example.org' and then times out). The verbatim text of CIVA Artigo 17 could therefore NOT be machine-read; the 16% figure rests on the Government's own MEF policy document plus the statutory chain named in Lei n.º 10/2025. RELATED, SEPARATELY VERIFIED: Lei n.º 10/2025, de 29 de Dezembro (in force 1 Jan 2026) did NOT change the rate — it extends IVA to DIGITAL GOODS AND SERVICES (new Art. 3.7 and Art. 6.7(k)/6.9 definitions covering software, cloud/SaaS, streaming, digital financial services, crypto-assets, e-books, digital identifiers), makes the resident business acquirer liable for non-resident digital supplies (Art. 26.4), shortens the refund deadline to 150 days and raises the monthly refund-credit threshold to 500,000.00 MT. AT Comunicado n.º 01/2026 of 20 Jan 2026 confirms Lei 10/2025 is in force and that taxpayers in the Regime Especial de Isenção and Regime Simplificado must file monthly returns from February 2026, and that Decreto n.º 52/2025, de 29 de Dezembro (Regulamento do Reembolso do IVA) ended Notas de Regularização for the mining and petroleum sectors from 27 Jan 2026. Exemptions on imported agricultural inputs and electrification equipment were also part of the 2022 PAE package.
Earlier values
| From | Value | Source |
|---|---|---|
| 2008-01-01 | 17 | Regulamento do Código do Imposto sobre o Valor Acrescentado, |
Get it programmatically
curl https://afriref.dev/v1/mz/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mz/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mz/vatOther Mozambique series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates