Key takeaways
- You are resident in Mozambique if you stay more than 180 days in the tax year, or if on 31 December you have a home there that suggests you intend to keep it as your habitual residence. Crew of Mozambican ships or aircraft and Mozambican state officials abroad are also resident.
- Residents pay IRPS on worldwide income at progressive rates from 10% to 32%. Non-residents generally pay a 20% final withholding tax on Mozambican-source income.
- Foreigners need a DIRE residence document and a NUIT tax number. Hiring foreign employees is subject to work-permit quotas.
Last reviewed: October 2026
Mozambique attracts professionals in natural gas, mining, logistics and development work. This guide explains the residence test, the tax rates and the steps to settle in 2026.
Mozambique tax residency – key figures (2026)
| Item | Rule |
|---|---|
| Residence tests | > 180 days in the tax year; habitual home on 31 December; state service abroad |
| Scope for residents | Worldwide income |
| IRPS rates | 10%, 15%, 20%, 25%, 32% (top rate above MZN 1,512,000 a year) |
| Non-residents | 20% final withholding on most Mozambican-source income |
| Tax ID | NUIT (Número Único de Identificação Tributária) |
| Residence document | DIRE (Documento de Identificação e Residência para Estrangeiros) |
| Foreign workers | Quota system, work permit or communication to the labour ministry |
The residence test
Under the IRPS Code you are resident for a year if you:
- spend more than 180 days in Mozambique, consecutive or not; or
- having stayed less, have a home on 31 December in conditions suggesting you intend to keep it as your habitual residence; or
- serve abroad for the Mozambican state.
How to settle in Mozambique
- Work authorisation – your employer applies under the quota regime (a percentage of foreign staff depending on company size) or obtains a work permit outside the quota.
- Visa – a work or residence visa from a Mozambican consulate.
- DIRE – the residence document issued by the migration service (SENAMI) after arrival, renewable.
- NUIT – register with the Tax Authority (Autoridade Tributária) for your tax number.
- Employer withholding – salary tax is withheld monthly; file an annual return if you have other income.
Example: A South African engineer works on an LNG project in Cabo Delgado for 10 months in 2026. With more than 180 days in Mozambique, he is resident and pays IRPS on his salary at up to 32%. The South Africa–Mozambique treaty and South Africa's foreign-employment exemption decide what South Africa can still tax.
Frequently asked questions
How many days make you a tax resident in Mozambique?
More than 180 days in the tax year. A habitual home in Mozambique on 31 December can also make you resident.
What are the income tax rates in Mozambique?
IRPS is progressive from 10% to 32% for residents. Non-residents usually pay a 20% final withholding tax.
What is a NUIT?
Mozambique's tax identification number, needed for employment, bank accounts and filing.
What is a DIRE?
The residence document for foreigners, issued by the migration service.
Related guides
- Capital gains tax in Mozambique
- Corporate income taxes in Mozambique
- Legal forms of business in Mozambique
Sources
- PwC Worldwide Tax Summaries – Mozambique: Residence
- IRPS Code (Código do IRPS); Autoridade Tributária de Moçambique; SENAMI
This guide is general information, not personalised tax or immigration advice.
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