Welcome to the journey of making Mozambique your tax home! Whether you're a digital nomad, an expat, or a location-independent worker, this guide will walk you through the essential steps to establish your tax residency in this vibrant and beautiful country.
Step 1: Enter Mozambique Legally
To begin the process, you must enter Mozambique with a valid visa. Ensure that your purpose of entry aligns with the type of visa you obtain, such as a tourist visa, work visa, or any other relevant category that suits your situation.
Step 2: Obtain a Residence Permit
After arriving in Mozambique, you need to apply for a residence permit if you plan to stay for more than 90 days. This permit can be obtained through the Immigration Services, and you will need to provide necessary documents such as your passport, visa, proof of accommodation, and a criminal record certificate from your home country.
Step 3: Register with Local Authorities
Once you have your residence permit, you must register with the local municipal authorities. This involves providing your personal details, address, and any other relevant information required by the local government.
Step 4: Establish Physical Presence
To be considered a tax resident, you need to spend at least 183 days in Mozambique within a tax year. Keep records of your physical presence, such as travel tickets and accommodation receipts, to prove your stay.
Step 5: Open a Local Bank Account
Opening a local bank account in Mozambique is essential. This will not only facilitate your financial transactions but also serve as proof of your economic ties to the country. You will need your passport, residence permit, and proof of address to open an account.
Step 6: Obtain a NUIT (Unique Tax Identification Number)
Apply for a NUIT (Número Único de Identificação Tributária) at the Mozambique Tax Authority (Autoridade Tributária de Moçambique). You will need to provide identification documents, your residence permit, and proof of address.
Step 7: File a Tax Return
As a tax resident, you are required to file an annual tax return with the Mozambique Tax Authority. Ensure that you declare all your worldwide income and comply with the local tax regulations.
Legal References
- Lei n.º 5/93 de 28 de Dezembro - Lei do Regime Jurídico dos Estrangeiros
- Lei n.º 20/2007 de 18 de Julho - Lei da Nacionalidade
- Decreto n.º 26/2014 de 17 de Junho - Regulamento da Lei de Estrangeiros
- Lei n.º 33/2007 de 31 de Dezembro - Lei do Sistema Tributário
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