Tuesday, January 13, 2026

Republic of Mozambique
Ministry of Economy and Finance

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Republic of Mozambique
Ministry of Economy and Finance

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Measures

01

VAT RATE REDUCTION FROM 17% TO 16%

02

VAT EXEMPTION FOR IMPORTS ON THE PRODUCTIVE SECTORS OF AGRICULTURE AND ELECTRIFICATION

03

LOWER THE CORPORATE INCOME TAX RATE FROM 32% TO 10%, IN THE AGRICULTURE, AQUACULTURE AND URBAN TRANSPORT SECTORS

04

TAX INCENTIVES FOR NEW INVESTMENTS IN KEY SECTORS CARRIED OUT IN THE NEXT 3 YEARS

05

SIMPLIFICATION OF CAPITAL REPATRIATION PROCEDURES

06

STRENGTHENING SUPERVISION OF NATURAL RESOURCE EXPORT OPERATIONS

07

THE PROMOTION OF HOUSING AND THE DYNAMIZATION OF THE NATIONAL CONSTRUCTION MATERIALS INDUSTRY

08

ALLOCATE 10% OF TAX REVENUES FROM NATURAL RESOURCES TO THE DEVELOPMENT OF PROVINCES WHERE EXTRACTION TAKES PLACE

09

CREATION A MUTUAL GUARANTEE FUND

10

MANDATORY BLENDING OF IMPORTED FUELS WITH BIOFUELS

11

IMPROVE COMPETITIVENESS OF NATIONAL AIRPORTS AND LOGISTICS CORRIDORS

12

STIMULATE THE LOCAL PRODUCTION OF GOODS ACQUIRED IN SCALE BY THE STATE

13

REVISION OF THE VISA REGIME FOR ENTERING THE COUNTRY

14

LABOUR AND INVESTMENT LAWS ADJUSTMENTS TO MAKE THEM MORE ATTRACTIVE TO FOREIGN INVESTMENT

15

SIMPLIFICATION OF ADMINISTRATIVE PROCESSES IN THE RELATIONS BETWEEN THE STATE, COMPANIES AND PEOPLE

16

REFORM OF SELECTED ELEMENTS OF THE JUSTICE ADMINISTRATION SYSTEM

17

STRENGTHEN SUPERVISION OF SOCIAL SECURITY FUNDS AND COMPLEMENTARY FUNDS

18

SIMPLIFICATION IN THE ARCHITECTURE OF PUBLIC ADMINISTRATION

19

CREATION AND IMPLEMENTATION OF THE SOVEREIGN WEALTH FUND OF MOZAMBIQUE

20

REFORM OF THE STATE’S INTERNAL AUDIT SUBSYSTEM
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