The Investment Law grants certain tax and customs benefits depending on the amount, location and sector of
investment activity. The incentive schemes applicable in Mozambique are as follow:
Generic Fiscal and Customs Benefits
The investments carried out under the Investment Law are exempt from payment of customs duties and VAT
on capital goods classified in Class K of the Customs Tariff and related accompanying parts and accessories.
Tax credit per investment
Investments carried out in the City of Maputo benefit, for a period of five tax years, from a deduction (not to exceed
the tax payable in respect of the investment project activity) from Corporate Income Tax (IRPC) that is equal to 5%
of the total investment actually realised.
In the case of investment projects carried out in the other provinces, the percentage, as established in the preceding
paragraph 1, is 10%.
Apart from these there are other specific regimes for:
• Agriculture and Fisheries
• Trade and Industry in Rural Areas;
• Transforming and Assembly Industry;
• Creation of Basic Infrastructures;
• Industrial Free Zones;
• Tourism and Hotels;
• Large Scale Projects
• Rapid Development Zones;
• Investments under the Mining Law;
• Investments under the Petroleum Law
• Special Economic Zones
• Science and Technology Parks
Benefits for Industrial Free Zones
The Industrial Free Zone Regime is applicable to two components of Industrial Free Zones, namely:
i. Development and exploration of Industrial Free Zone infrastructures (Industrial Free Zone Operator); and
ii. Exploration of industrial activities for export or provision of services within the Industrial Free Zone (Industrial Free
According to the law in force, the government authorizes for the Industrial Free Zones all activities of industrial nature
as long as at least 70% of their production is for export.
Operators of Industrial Free Zones are exempt from payment of customs duties on the importation of construction materials,
machinery, equipment, accompanying spare and accessory parts and other goods used in the carrying out of the licensed
Industrial Free Zones activity.
Industrial Free Zones enterprises benefit from an exemption from customs duties on the import of goods and merchandise to
be used in the implementation of projects and exploration of activities which have been authorised under the terms of the Industrial
Free Zones Regulations.