Relocation intelligence
🇲🇿 Moving to Mozambique: tax, residency and cost of living
Mozambique taxes the worldwide income of tax residents. Personal income tax (IRPS) was reformed in 2026 under Law 11/2025: income up to about MZN 243,000 is tax free, the top rate is 32 percent, and the effective burden is around 30 percent at an income of roughly EUR 54,000, including 3 percent INSS. VAT is 16 percent and corporate tax is 32 percent.
Thinking of moving to Mozambique? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 32%
- Corporate tax
- 32%
- Capital gains
- 32%
- Wealth tax
- No
- Inheritance tax
- Yes
- Cost of living index
- 42
- Safety
- 4/10
- Internet quality
- 4/10
- Visa-free destinations
- 62
- Foreigners can own property
- Yes
- Residency in
- 6 months
- Citizenship in
- 5 years
Taxes
Tax residents are taxed on their worldwide income. After the 2025 reform (Law 11/2025), from 2026 there is a tax-free allowance up to about MZN 243,000 and a top rate of 32 percent. The effective burden lands around 30 percent at an income of roughly EUR 54,000, including 3 percent INSS. VAT is 16 percent and corporate tax is 32 percent.
Residency and visas
Naturalization as a Mozambican citizen typically requires about ten years of legal residence. Residence permits are granted on the basis of work, business or family reunification.
Property ownership
All land is state owned. Foreigners cannot own land but obtain a use right (DUAT) for up to 50 years. Buildings and structures can be owned.
Cost of living and quality of life
Mozambique has a long Indian Ocean coastline with beaches, coral reefs and a Portuguese-speaking culture. In the north, in Cabo Delgado, an armed insurgency severely limits safety in that region.
Passport and mobility
The Mozambican passport is relatively weak, ranked around 62 in global rankings. Many destinations require a visa in advance.
Why people move to Mozambique
Rising gas economy
The natural gas discoveries in Cabo Delgado attract major international investment and create opportunities in energy, logistics and services for entrepreneurs and professionals.
Coast and Portuguese-speaking culture
An extensive Indian Ocean coastline, a warm climate and a Portuguese-speaking society make Mozambique attractive for those seeking space and a relaxed pace.
Honest trade-offs
- In het noorden, in de provincie Cabo Delgado, is een gewapende opstand actief. De Nederlandse overheid geeft voor delen van het land een negatief reisadvies vanwege geweld en ontvoeringen.
- Mozambique belast fiscaal inwoners op hun wereldinkomen, dus ook op inkomen en vermogen dat buiten Mozambique wordt verdiend.
- Alle grond is staatseigendom. Buitenlanders kunnen geen grond in eigendom verkrijgen, alleen een gebruiksrecht (DUAT) voor maximaal 50 jaar.
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