Mozambique Withholding tax rates
Mozambique Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 12 Aug 2026.
Mozambican domestic withholding tax (retencao na fonte / taxa liberatoria) under the Codigo do IRPC (Lei 34/2007, de 31 de Dezembro, as amended, most recently by Lei 12/2025, de 29 de Dezembro) on payments to non-residents without a permanent establishment. Administered by the Autoridade Tributaria de Mocambique (AT).
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| Current value | structured — see the API |
|---|---|
| In force from | 2026-01-01 |
| Official source | Autoridade Tributaria de Mocambique FAQ (rendimentos de nao residentes): 'sao tributaveis a taxa liberatoria de 20%, mediante retencao na fonte, nos termos do n.o 2 do artigo 62, conjugado com a alinea b) do n.o 1 do artigo 67' do Codigo do IRPC; corroborated post-reform by RSM Mozambique Tax Pocket Guide 2026 (WHT 'at flat rates of 10% or 20%') and DLA Piper Africa / SAL & Caldeira, 'Changes to the Corporate Income Tax Code' (Lei 12/2025, in force 1 January 2026) |
| Last verified | 2026-08-12 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). PUBLICATION REFERENCE VERIFIED AT THE PUBLISHER 2026-08-12. Lei 12/2025 is confirmed on the Imprensa Nacional de Moçambique's own record of the issue (inm.gov.mz): Suplemento Nº 1 de 29.12.25, pág. 2180(1-20), BR Nº 248, I Série, whose sumário reads “Lei n.º 12/2025: Altera o Código do Imposto Sobre o Rendimento das Pessoas Colectivas, abreviadamente designado por IRPC”, alongside Leis 7 a 11 de 2025. The TEXT remains undownloadable: that page is a product listing with a Físico/Electrónico selector at Preço 0,00MT — free of charge but behind an ordering flow, not a link. So the AT wording is still carried via search-index capture rather than a direct page fetch, and the rates below keep their existing sources. Rates are cross-confirmed by four professional sources current to 2026: RSM Mocambique Tax Pocket Guide 2026 (post-reform), PwC Worldwide Tax Summaries (reviewed 04 Mar 2026), DLA Piper Africa / SAL & Caldeira insight on Lei 12/2025, and Moore Mozambique Tax Alert (Dez 2025). All four agree on the 20%/10% structure. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Mozambique withholds at a general 20% taxa liberatoria on most Mozambican-source income of non-residents (dividends, interest, royalties, services, equipment use, board remuneration), with a 10% rate for specific categories (telecommunications and international transport, listed securities, rural electrification, vessel chartering for fishing/cabotage, and - from 2026 - digital goods/services and e-money agent commissions). Read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them (Mozambique has DTAs with Portugal, Italy, Mauritius, UAE, South Africa, Macau, Vietnam, Botswana and India, with dividend/interest/royalty rates as low as 0-10%). We do NOT serve treaty rates: they are bilateral, depend on residence, beneficial ownership and shareholding thresholds, and applying one is a legal determination rather than a lookup. Country-specific caveats. (1) The December 2025 reform of the IRPC Code is Lei n.o 12/2025, de 29 de Dezembro - NOT Lei 10/2025, which amended the VAT Code (Lei 32/2007). Lei 12/2025 is a set of amendments to the existing Codigo do IRPC (Lei 34/2007), not a new code: it amended articles 3, 5, 20, 62, 67 and 75, added article 61-A, and revoked articles 39, 47, 75(2) and 76, in force since 1 January 2026. It did NOT change the core 20%/10% non-resident rates or the article numbering of arts. 62/67; it added new 10% liberatoria categories (digital goods/services, e-money agent commissions), expanded the permanent-establishment concept (90-day service PE), and added the date of cost recognition in the payer's accounts as a withholding trigger (withholding now arises at the earliest of cost recognition, payment, maturity, or availability of the income). (2) Capital gains of non-residents are OUTSIDE the withholding system: since 1 January 2026 they are taxed autonomously at 32% (new art. 61-A), and the non-resident must register and self-assess. (3) The temporary 10% rate for services rendered by non-residents to Mozambican agricultural companies (Lei 20/2022, PAE) expired on 31 December 2025 and is not listed below. (4) For non-residents without a permanent establishment the withholding is final (caracter definitivo); proof of payment of the tax must be presented to the commercial bank before funds can be remitted abroad. (5) The 20% exemption for dividends paid to qualifying resident companies (>=20% holding for 2 years) and the 0% on interest paid to resident financial institutions apply to residents only, not to non-residents. SOURCE-HOST STATUS, checked 2026-08-12 from three independent vantages. at.gov.mz (the Autoridade Tributária) refused the connection from all three — this box, a Windows desktop on a different network, and a third-party fetcher — on 169.239.104.187. That is a server-side outage or block, not a local network fault, which matters because three other hosts this week (qcb.gov.qa, bdlaws, inseed.tg) refused one vantage and answered another. The Imprensa Nacional at inm.gov.mz is reachable but only from some hosts, and publishes the Boletim da República as an ordered product rather than a direct download.
Get it programmatically
curl https://afriref.dev/v1/mz/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mz/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mz/withholding-taxOther Mozambique series: MIMO rate (Taxa de Juro de Política Monetária) · IVA standard rate · VAT registration threshold · Sectoral minimum wages (salários mínimos por sector) · Public holidays · CPI inflation (year-on-year) · IRPC standard rate · Commercial legal interest rate (taxa de juro comercial) · IRPS progressive rate schedule · Statutory social-insurance contributions
The same figure elsewhere: Namibia · Niger · Nigeria · Republic of the Congo · Rwanda · all 34