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Mozambique legal history

Changes are dated by their legal effective date. Each category and resident group has a separate timeline.

← All changes

Only listed events are shown; completeness has not been established.

No dated legal events recorded yet for Mozambique.

Coverage by tax category

  • Personal income tax: Unknown
  • Social contributions / payroll: Unknown
  • Self-employment: Unknown
  • Capital gains: Unknown
  • Dividends and interest: Unknown
  • Crypto: Unknown
  • Rental income: Unknown
  • Wealth tax: Unknown
  • Property tax: Unknown
  • Inheritance, gift and estate: Unknown
  • Corporate and business tax: Unknown
  • Consumption / VAT: Unknown
  • Exit and transfer tax: Unknown
  • Other taxes: Unknown

Computed tax on fixed baskets

Loading computed figures…

Nominal rates and thresholds

No dated nominal trend is established yet.

Data updates we recorded

These dates show when Sovereign recorded a figure, not when a law took effect.

  • 2026-11-10: Now covered: residence data for Mozambique. Legal effective date not verified
  • 2026-11-10: Now covered: cost of living data for MZ. Legal effective date not verified
  • 2026-11-10: Tax year: 2025 → 2026. Legal effective date not verified
  • 2026-11-10: Top income tax band: 32% from MZN 1,737,000 → 32% from MZN 1,512,000. Legal effective date not verified
  • 2026-11-10: Special regime added: Shareholdings held over 60 months. Legal effective date not verified
  • 2026-11-10: Special regime added: Shareholdings held 24 to 60 months. Legal effective date not verified
  • 2026-11-10: Special regime added: Shareholdings held 12 to 24 months. Legal effective date not verified
  • 2026-11-10: Special regime added: Immovable or intellectual property gains. Legal effective date not verified
  • 2026-11-10: Special regime added: Bank deposit or debit bond interest. Legal effective date not verified
  • 2026-11-10: Top tax rate on wages: not computed → 35%. Legal effective date not verified
  • 2026-11-10: Top rate on rental income: not computed → 20%. Legal effective date not verified
  • 2026-11-10: Top rate on long-term capital gains: 20% → 32%. Legal effective date not verified
  • 2026-11-10: Top rate on crypto gains: 20% → not computed. Legal effective date not verified
  • 2026-11-10: Crypto treatment: capital gains → unverified. Legal effective date not verified