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Global Mobility Services: Taxation of International Assignees - Mozambique
Taxation issues &
related matters for
employers &
employees 2017
Last Updated: June 2017
This document was not intended or written to be used, and it cannot be used, for the purpose of avoiding tax penalties that may be imposed on the taxpayer.
Global Mobility Country Guide (Folio) 3
Country: Mozambique
Introduction: International assignees working in Mozambique
4
Step 1: Understanding basic principles 5
Step 2: Understanding the Mozambique tax system 6
Step 3: What to do before you arrive in Mozambique 10
Step 4: What to do when you arrive in Mozambique 15
Step 5: What to do at the end of the tax year 16
Step 6: What to do when you leave Mozambique 17
Appendix A: Rates of tax 18
Appendix B: Double-taxation agreements 19
Appendix C: Mozambique contacts and offices 20
Additional Country Folios can be located at the following website:
Global Mobility Country Guides
4 People and Organisation
Introduction: International assignees working in MozambiquePwC is the world's leading provider
of professional services. The People
and Organisation group works
together with its clients to find
solutions for the challenges they
encounter when transferring people
from one country to another.
This brochure is intended to inform
foreign nationals and their
employers about tax, social
security and immigration issues
in Mozambique.
This guide is not exhaustive and
cannot be regarded as a substitute
for professional advice addressing
individual circumstances.
Nevertheless, answers will be found
to most of the questions raised by
an expatriate or his/her employer.
More detailed advice should be
sought before any specific decisions
are made about these issues.
More information can be obtained
from our offices specializing in
People and Organisation, Global
Mobility (see Appendices).
Global Mobility Country Guide (Folio) 5
Step 1: Understanding basic principles
The scope of taxation in Mozambique
1. A foreign national working in
Mozambique will, in general,
become liable to Mozambique
income tax.
The tax year
2. The tax year for individuals
covers the period to
31st December.
Determination of residence
3. Individuals are considered tax
resident in Mozambique in any
given fiscal year if they remain
in the country for more than
180 days, continuously or in
aggregate, or if they stay for less
time, possessing a residence in
the country and are deemed to
have the intention to use it as
place of habitual residence.
4. A person will also be considered
resident for tax purposes if
he/she is a crewmember of a
ship or an aeroplane, provided
the services are rendered to an
entity with residency,
headquarters or effective
management in Mozambique.
6 People and Organisation
Step 2: Understanding the Mozambique tax system
Taxation of resident vs non resident individuals
5. It is very important to
determine an individual’s
tax residence position in
Mozambique as this
determines the scope and
extent of Mozambican tax.
6. Individuals are liable to pay
individual income tax on –
a. a worldwide basis, if
considered residents for
tax purposes;
b. income earned in
Mozambique (paid by
a resident entity) or
deriving from
Mozambique, if
non-residents.
7. In the case of residents, the
worldwide basis concept
means that these individuals
are liable to declare all
income, whether earned in
Mozambique or from other
external sources.
Remuneration for services performed
8. Non residents are taxable on
Mozambican source
remuneration. They are
generally not taxed on non
Mozambican remuneration
unless this remuneration is
in respect of duties
performed inside of
Mozambique.
9. Residents are taxable on
worldwide remuneration,
subject to the provisions of
relevant Double Tax
Agreements (DTAs) and tax
relief for foreign tax paid on
foreign source income.
Interest income
10. Non residents are taxable on
Mozambican source interest
income only.
11. Residents are taxable on
worldwide interest income
subject to the provisions of
DTAs and tax credit relief
under domestic legislation.
Dividends
12. Non residents are taxable on
Mozambican source
dividend, income only.
13. Residents are taxable on
overseas dividend income
subject to the provisions of
DTAs and tax credit relief
under domestic legislation.
Rental income
14. Non residents are taxable on
Mozambican source rental
income only.
15. Residents are taxable on
worldwide rental income
subject to the provisions of
DTAs and tax credit relief
under domestic legislation.
Capital gains
16. Non residents are taxable on
capital gains arising from
the disposal of:
– Immovable property
located/situated in
Mozambique (including
direct and indirect
interest in such
property);
– Assets of a permanent
establishment through
which a trade is carried
on in Mozambique; and
– Shareholding on
Mozambican companies.
Global Mobility Country Guide (Folio) 7
17. Residents are taxable on
capital gains arising on the
actual disposal of
worldwide assets.
Employment income
18. The Mozambican Tax
regulations define as
employment income all
economic advantages that
arise for the employee by
virtue of an employment
relationship. These
economic advantages shall
include payments, salaries,
wages, earnings, rewards,
percentages, commissions,
allowances or bonus,
attendance fees,
emoluments, participation
in penalties/fines, other
accessory remunerations
and any type of
remuneration in general,
earned by employees.
Source of employment income
19. Non-resident employees will
be taxed on employment
income derived from a
Mozambican source,
irrespective of where, when
and by whom it is paid.
As a general rule, the source
of employment income is
where the relevant
employment has
been rendered.
20. Where a non-resident
individual is employed by a
non Mozambican employer
and that employer requires
the employee to render
services both inside
Mozambique and abroad,
only that portion of the
remuneration attributable to
the services rendered inside
the country will be
considered from a
Mozambican source and
taxable in Mozambique.
21. However, when the taxpayer
is resident in Mozambique
he/she will be subject to tax
on his/her worldwide
employment income, subject
to relief by virtue of the
DTAs in force (currently
with Italy, Portugal,
Mauritius, South Africa,
United Arabian Emirates,
India, Macau, Vietnam, and
with Botswana).
Structuring remuneration packages
22. Remuneration packages can
be structured in a tax
efficient manner as well as
potentially reducing the cost
of employment. The
structure should take into
account the policies and
procedures of the
international assignment
policy of the employer.
23. The following benefits and
allowances may be adopted
in a remuneration package:
– Attribution of
company’s car
– Meal allowance
– Per diems
– Employer contributions
for mandatory and
optional social security
regimes
24. A PwC tax specialist can
assist you in creating a tax
efficient remuneration
package.
Taxation of investment income
Interest
25. There is Mozambican
withholding tax (10% for
individuals) on interest on
fixed term bank deposits.
Dividends
26. Dividends from a
Mozambican source are
taxed through withholdings
at a 20% tax rate.
Other investment income
27. For non-residents, all other
investment income is
generically taxed at a rate of
20% (final taxation).
Rental Income
28. Rental income will generally
be fully taxable if the income
arises from a Mozambican
source. The general rule is
that the source of rental
income is located where the
relevant property is located.
29. Rental income is taxed at a
marginal tax rate of 32%.
8 People and Organisation
30. Expenses (such for example
with conservation and
maintenance) are accepted
as deduction on the gross
rental income.
Capital gains
31. Tax on capital gains is
applicable on:
– Onerous transfer of
rights regarding
immovable property and
similar acts;
– Onerous transfer of
shareholding and
other securities;
– Onerous selling of
intellectual and
industrial property and
know-how;
– Onerous transfer of
contractual positions or
other rights inherent to
contracts regarding
immovable property;
– Net income from
operations regarding
financial instruments.
32. With regards to tax on
capital gains, there are two
specific situations
to consider:
– Only 50% of the positive
or negative balance
resulting from the
onerous transfer of
rights or contractual
positions regarding
immovable property and
intellectual and
industrial property,
including know-
how; and
– With regards to gains or
losses resulting from the
onerous transfer of
shareholding, the
percentage of the value
to be considered for tax
purposes is proportional
to the time the taxpayer
has held the
shareholding, namely:
o 100% of value if held
for up to 12 months
o 85% of value if held
between 12 and
24 months
o 65% of value if held
between 24 and
60 months
o 55% of value if held
for more than
60 months
Exchange control
33. According to Mozambique
exchange control
regulations, transfers of
money abroad related to
current transactions (not
capital) do not require
previous authorization from
the Central Bank, however
must be registered before
the commercial bank based
on the required supporting
documents (e.g., for
payments of services, by a
contract, or for payments of
goods, by the
import documents). Capital
transactions with abroad
(such as foreign direct
investment and external
loans) require previous
authorization from the
Central Bank, who also
approves the respective
terms and conditions.
34. Foreign nationals are free to
purchase residential property,
except for some immovable
assets, and subject to Central
Bank’s prior approval to import
the funds to Mozambique for
such purpose. Foreign nationals
in possession of valid work or
resident permits in Mozambique
may borrow funds locally, only
subject to bank risk assessment
and banking practice
Customs and temporary residents
35. Foreign nationals working in
Mozambique temporarily or
on a contract basis may
import personal effects free
of customs duty and VAT
into the country provided
they are duly granted with a
resident permit and comply
with some specific
requirements (e.g. in case of
importation of vehicle, it has
to be held by the worker for
a period exceeding 6 months
to be imported under this
regime). These include
household furniture and
effects and other movable
articles, equipment
necessary for the exercise of
a calling, trade or profession,
Global Mobility Country Guide (Folio) 9
television and hi-fi sets and
other household appliances.
All of these items must be
for personal use only, and
must not be disposed after
the date of entry. These
goods may not remain in
Mozambique on a
permanent basis and must
be returned overseas upon
departure from
Mozambique, unless the
person obtains permanent
resident status or citizenship
in Mozambique.
34. In order for foreign
nationals to benefit from
importation of personal
effects free of customs duty,
it is necessary to submit an
application to the Customs
Authorities, requesting such
exemption and the foreign
national have 30 days to
submit the respective
application.
35. Pets may not enter
Mozambique, unless a
permit has been issued by
the competent authorities.
Employees' tax
36. Employee’s tax is income tax
and employer must withhold
from the remuneration paid
to an employee, and pay
over to the Tax Authorities.
All employer paying
remuneration have an
obligation to account for
employees’ tax. Penalties
and interest are imposed by
the Tax Authorities if the
employees’ tax is not paid
timeously. Employees' tax is
assessed as follows:
37. The employer withholds
most of the individual
employment income at the
time of payment of the
amounts at rates established
in the law considering the
monthly gross amounts
received and the family
specific circumstances. Such
rates vary from 0% to 32%.
38. The only exception to the
monthly withholdings is
gratifications paid by a
different entity, which must
be declared by the employee
in his/her yearly tax return.
The payment of the income
tax regarding this benefit is
due at the end of the tax
year, with the submission
of the annual tax return by
the employee.
39. All allowances and subsidies
paid to the employees must
be added to his/her fixed
monthly remuneration and
considered as a whole for the
determination of the
monthly tax rate applicable.
40. For this purpose, companies
are obliged to issue, with
respect to every employee, a
declaration comprising the
total amounts of
remuneration (cash plus
fringe benefits) paid along
the tax year. This declaration
must be issued in duplicate
up until the 20th January of
the following year and one
copy must be delivered to
the employee and the other
to the Tax Authorities.
Social Security
41. The employer is subject to
social security contributions
at a rate of 4% over the
salary of each employee.
Deductions, Credits and Allowances
Inheritance and Donation Tax
42. Inheritance and donation
tax is levied on the transfer
of movable and immovable
assets. The tax is levied on
the person that has acquired
the asset.
43. The tax rate is 2% for
descendants, spouses, and
ascendants, 5% for siblings
and relative in a direct line
and up to the third degree,
and 10% for other people.
44. In the event of death or
presumed death, the
beneficiaries are required to
report such an event to the
tax authorities declaring the
value of the transferred asset
and the acquisition title.
10 People and Organisation
Step 3: What to do before you arrive in Mozambique
45. Mozambique restricts work
related immigration using a
quota system. Any foreign
employees above this quota
would only be allowed when
bringing in critical skills that
will be passed to the local
population.
Short term
46. For foreign nationals travelling
to Mozambique for business, a
business visa is required. This is
valid for 30 days (renewable for
more 60 days).
47. This visa is not suitable for
individuals who wish to have a
regular work pattern in the host
country but merely look to
attend meetings, seminars,
conferences, etc.
48. However, for those that, for
example, will receive or deliver
short-term training, a short
term work permit is required.
Short Term Work Permit is
granted for ninety days
consecutive or interpolated
and cannot be renewed;
Short Term Work Permit’s
processing fees will amount to
one minimum wage of the
company’s sector of activity.
49. Individuals need to apply for a
business in their home country
before arriving in Mozambique
and for the case of business and
work visa, the applications must
also be submitted previously at
Migration Services for their
knowledge of the
application process.
50. Passports must be valid for a
minimum of 6 months on entry
into Mozambique.
51. There are 2 types of business
visas that can be applied for
before travelling to
Mozambique:
– 30 days business visa
– 3 months multiple
business visa – this visa is
issued to the traveller for
90 days. However, it only
allows the individual to
stay in Mozambique for
30 days per visit. The
traveller will have to leave
the country after 30 days
and return to his country
of origin and he/she is
then allowed to re- enter
Mozambique for another
30 days.
52. Should the traveller need to
work in Mozambique for over 6
months then he/she will have to
apply for a long term
work permit.
Long term
53. For longer term posts a work
permit is required.
Contracting foreign employees
54. All foreign nationals wishing to
work in Mozambique must
apply for a work permit before
their arrival. Subsequently, they
will be able to apply for the
work visa and resident permit
for themselves and for the rest
of the family that will be
accompanying the individual,
as well.
55. Employers will need to act as a
sponsor for the individuals’
work permit and residence
permit and the employee must
submit a signed and approved
employment contract prepared
by that sponsoring company.
Global Mobility Country Guide (Folio) 11
56. Work permits are issued for up
to 2 years at a time and must be
kept valid at all times. They are
issued specifically for the
company and position of the
employee and are not
transferable. Resident permits
are issued for a period of 1 year
and should be renewed
annually.
57. Please remember that you and
any accompanying family
require entry permission and
appropriate permits to enable
you and your family to reside in
Mozambique. Permits must be
kept valid at all times. Work
permits are issued according to
certain conditions.
In principle, companies
incorporated and branches
registered under the laws of
Mozambique
("Mozambican companies")
may only contract
expatriates to work or
render services in
Mozambique through the
following 4 (four) main
procedures, namely:
a. Communication of
employment;
b. Work permit;
c. Temporary work
declaration of 90 days
(Short Term Work Permit);
and
d. Temporary work
declaration of 180 days
(Short Term Work Permit
for Oil and Gas Sector)
Communication of employment
58. Depending on the type of
classification of the companies
(i.e, small, medium or large),
Mozambican companies or
branches may have expatriates
at their service, without
requiring any approval or
authorization from the
government and, specifically,
from the Labour authorities.
This possibility is only available
if one of the two conditions
mentioned below are
met, namely:
– If the expatriate to be
employed is under the
quota established by law
("Condition 1"); or
– If the investment project of
the company approved
exceptionally by the
Ministry of Labour grants a
higher quota for expatriates
("Condition 2").
Condition 1
59. First and foremost, it is crucial
to note that the following
quotas are available for
expatriates, depending of the
classification of the company -
– 5% of the total number of
employees, if large-
sized companies;
– 8% of the total number of
employees, in medium-
sized companies;
– 10% of the total number
of employees, in
small-sized companies.
It should be noted that small businesses, even if the total number of national workers is less than ten, they can still contract one foreign employee. .
Procedures
60. When proceeding with the
communication of employment,
employers should give notice of
the employment to the
Provincial Directorate of
Labour of the geographical area
where the head office of the
company is located;
61. To the said notice, the following
documents must be attached -
a. The certificate of
equivalences (of the
qualifications obtained
abroad) issued by the
Ministry of Education
in Mozambique;
b. Company declaration
of the total number of
employees (nationals
and foreigners) –
“Relação Nominal” of
the previous year;
c. Social Security
Clearance certificate,
attesting that there is
no outstanding
amounts owed to the
Social Security System
- In order to obtain
such certificate, it is
necessary to submit an
application to the
Social Security
authorities requesting
the issuance of
such certificate;
12 People and Organisation
d. Tax Clearance certificate,
attesting that there is no
outstanding amounts owed
to the Tax Authorities - In
order to obtain such
certificate, it is necessary to
submit an application to the
Tax Department requesting
the issuance of
such certificate;
e. Bank slip proving the
payment of the
administrative fees 5
minimum wages of the
company’s sector of
activity);
f. Three copies of the
employment contract,
which the duration cannot
exceed 24 months ;
g. Certified copy of the
Passport of the employee;
h. Operating license of the
company.
62. Please note that the same
conditions apply to (i) legal
representative, (ii)
shareholder(s) with
management powers, (iii) any
other person with a power of
attorney to represent the
company or (iv) staff;
63. Differently the same condition
does not apply for the Oil & Gas
legal representative,
shareholders(s) with
management powers. On these
cases, instead of a valid work
contract, they should only
attach to the application a
proxy, a company resolution or
an equivalent document
granting the representation
powers.
Condition 2
This condition is only available
for those companies who are
willing to apply for an
investment project approval by
the Ministry of Planning and
Development through the
Investment Promotion Centre.
In this specific case, the
limitation of number of allowed
expatriates according to the size
of company is not applicable
and the company will be
allowed to contract the number
of expatriates, according to the
quota authorized by the
Minister of Labour.
Work Permit (above
the quota)
64. According to the labour law, the
Mozambican companies can
still contract expatriates after
having exhausted or exceeded
the allowed quota. In these
cases, a work permit issued by
the Ministry of Labour formally
authorizing the expatriate to
work in Mozambique will have
to be obtained, with the ground
that there is no Mozambican
qualified for the job.
Procedures
65. In order to obtain a work
permit authorization, besides
the above referred documents,
it is necessary to submit the
following additional
documents:
a. Declaration from the
trade union body of the
company or from the area
of activity confirming the
number of employees and
foreign employees. In
order to obtain such
declaration, it is
necessary to submit an
application to the
applicable union body,
attaching the documents
mentioned in a) to d)
above. Please also note
that there are fees owed
to the union body, which
vary from one union body
to another;
b. Bank slip proving the
payment of the
administrative fees of 10
minimum wages of the
company’s sector of
activity).
66. Please note that the labour
authorities may ask for
further documentation if they
deem it necessary.
Temporary work declaration
(Short Term Work Permit)
67. A temporary work declaration is
normally applied by foreign
individuals that remain
employed by the foreign
company and come to
Mozambique to assist the local
company on a temporary basis.
68. Should the employee work in
Mozambique for a period not
exceeding 30 days or 180 days
(for Oil & Gas projects)
Global Mobility Country Guide (Folio) 13
continuously or in aggregate, a
communication must be
addressed to the Labour
Department, attaching a copy of
the expatriate's passport.
69. The Labour Authorities may
authorize the extension of the
permanence of the expatriate
within the Mozambican
company/branch for an
additional period of 60 days,
provided there are strong
arguments presented by the
Mozambican company/branch.
Please note that the extension is
not applicable for the Oil & Gas
sector.
Work permit and visa requirements
70. Mozambique has strict visa and
temporary resident permit
requirements.
71. A visa only allows a person to
report at the port of entry, to
request admission, whereas a
“temporary resident permit” is
the permission to reside inside
the borders of a country for a
specific purpose. An
Immigration Officer is only
entitled to issue a visitor permit
at the port of entry.
Work Visa
72. The work visa should be
obtained in a Mozambican
Consulate out of Mozambique
once the work permit is
obtained and the application
shall comprise the following
documentation:
– Certified copy of the
criminal record/policy
clearance
(sworn translated to
Portuguese and note that
you may be requested to
present the original
document);
– Specific application form
duly completed
– Certified copy of the
work permit issued;
– Payment of
administrative fees;
– 2 passport photos ;
– Original Passport;
– Medical Clearance (not a
common requirement);
– Company invitation letter.
Once the said visa is
granted, the foreign
nationals shall be able to
enter the country and apply
for a resident permit.
Resident Permit (DIRE)
Application
73. The application to the
Migration Department is made
through completion of a proper
form, attaching the following
documents:
– Application letter signed by
foreign national;
– Application letter issued in
the company’s letterhead,
stamped and signed by the
company’s representative;
– Full certified copy of
passport and presentation
of the original;
– Criminal record (sworn
translated to Portuguese);
– Original work permit and
presentation of
a certified copy;
– Certified copy of the
company's trading license;
– Certified copy of the
company's tax clearance
certificate;
– Payment of
administrative fees.
74. Please note that the physical
presence of the foreign
individual is required at the
Migration offices upon
submission of the application.
75. The resident permit is valid for
1 (one) year and is renewable
for the same period.
Timeframe
In practice, on the first application
the Mozambican Migration
authorities generally take an
average of 45 days from the date of
submission of the application to
grant the resident permit. During
this period the foreign national
cannot leave the country without
prior authorization of the
Migration authorities.
14 People and Organisation
Business Visa
81. This visa should also be obtained
in a Mozambican Consulate and
the application shall be
submitted with the following
documentation:
– 2 passport photos;
– original passport valid for 6
months;
– Hotel reservation;
– Administrative fees that
depend on the Mozambican
Consulate in which the visa
is being applied.
– Specified application form
duly completed;
– Company invitation letter
Please note that Business visa must be used within 60 days after the date of its concession and allows the holder to stay for a period of 30 days, extendable up to 90 days.
Dependents
Dependents of foreign nationals
holding a permanent (not
temporary) residence permit can
work in Mozambique.
Dependents include single children,
siblings and grandchildren under
21, ascendants where there is
evidence that support is needed and
the spouse of a citizen. Note that
Mozambique does not recognize
same gender
marriages. Please note that this list
is not exhaustive.
15 People and Organisation
Step 4: What to do when you arrive in Mozambique
Registration as a taxpayer
76. A foreign national working in
Mozambique is liable to register
as a taxpayer with the local
office of the Mozambican Tax
Authorities.
77. Application for registration
must be made by completing
the specific form. Upon
registration, the Mozambican
tax authorities will allocate you
a unique tax reference number
(NUIT).
78. Subsequently, a specific form
must be completed and
delivered to the employer,
regarding the specific
information on the employee’s
familiar situation. The
information disclosed in this
form will be the basis to
determine the withholding tax
rate applicable to each
employee.
Important tax compliance dates to remember
79. Individual income tax returns
have to be filed:
– From January to March, of
the following year, if the
taxpayer has only earned
income from the First
Category (employment
income);
– From January to April of
the following year, in all
other cases.
16 People and Organisation
Step 5: What to do at the end of the tax year
Tax returns
80. Individuals should collate all
records necessary to
complete the tax return
including the declaration
from the employer detailing
remuneration and
withholdings for the tax
year. Even if an individual is
not paid in Mozambique it
will still be a requirement for
the foreign employee, to
prepare and submit the
referred declaration.
81. Your PwC tax consultant will
prepare the tax return for
you, if authorised to do so.
In order to prepare the tax
return, the tax questionnaire
should be
completed and returned to
your PwC tax consultant.
Notice of assessment
82. The Mozambican Tax
Authorities should issue an
income tax assessment after
submission of an income tax
return, only when the
income was not
automatically withheld at
source at final tax rates.
83. Objections may be lodged
against the assessment, if
the individual does not agree
with the calculation of the
taxable income, the tax
assessed or the tax rebates
allowed. Each notice of
objection should clearly
state the grounds for the
objection.
Payment of taxes
84. Payment of tax due should
be made normally by no
later than 31 May, with some
exceptions, namely:
– Up to 30 June, when the
return has been
submitted up to April;
and
– Up to 31 August, when
the tax returns have
been submitted after the
due time and when tax is
due.
Penalties
85. Penalties range from MT
3,000.00 (approximately €
43.00) to MT 65,000.00
(approximately € 938.00)
and interest may be charged
on late payments. Prison
sentence may be applied in
case of tax fraud and money
laundering.
Objections and appeals
86. In case the tax assessment is
not in accordance with the
tax return filed, a notice of
objection can be filed with
the tax inspector, within six
weeks of the date of
assessment, a notice of
objection can be filed with
the tax inspector.
Interest
87. A taxpayer is liable to pay or
to receive interest when
payments or refunds of tax
are overdue, or when a tax
return's adjustment by the
tax inspector results in
additional tax
payable/refundable. Interest
is calculated at the statutory
rate. The tax
payable/refundable is settled
after the taxation period has
ended.
17 People and Organisation
Step 6: What to do when you leave Mozambique
Ceasing tax residence
88. At the end of employment the
company must inform the
competent authorities of the
individual’s departure and the
original residence permit and
work permit must be returned.
Global Mobility Country Guide (Folio) 18
Appendix A: Rates of tax
Personal income tax rates for 2016
Gross Monthly Salary Range
Value of personal income tax to withhold for the lower limit of the gross salary, based on number of dependents
(- indicates no withholding and no coefficient need be applied)
Applicable coefficient for each additional unit of the lower limit of the gross salary
0 1 2 3 4+
Up to 20,249.99 - - - - - -
20,250 – 20,749.99 Coefficient only
- - - - 0.10
20,750 – 20,999.99 50 Coefficient only
- - - 0.10
21,000.00– 21,249.99 75 25 Coefficient only
- - 0.10
21,250.00 – 21,749.99 100 50 25 Coefficient only
- 0.10
21,750.00 – 22,249.99 150 100 75 50 Coefficient only
0.10
22,250.00 – 32,749.99 200 150 125 100 50 0.15
32,750.00 – 60,749.99 1,775 1,725 1,700 1,675 1,625 0.20
60,750 – 144,749.99 7,375 7,325 7,300 7,275 7,225 0.25
144,750 and above 28,375 28,325 28,300 28,275 28,225 0.32
19 People and Organisation
Appendix B: Double-taxation agreements
Botswana
India
Italy
Macau
Mauritius
Portugal
South Africa
United Arab Emirates
Vietnam
Countries with which Mozambique has double-taxation agreements
Global Mobility Country Guide (Folio) 20
Appendix C: Mozambique contacts and offices
Contacts
João Martins
Tel: +258 21 350 400
Email: [email protected]
Malaika Ribeiro
Tel: +258 21 350 400
Email: [email protected]
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