Employer & Business
Employer obligations, taxation, starting a business and regulations in Mozambique.
Employer Obligations
Employer Registration Requirements In Mozambique, employers have fundamental legal obligations to register their businesses and employees with relevant government authorities.
Employer Taxes & Social Contributions
Overview of Employer Taxes and Social Contributions in Mozambique Mozambique's employer tax and social contribution system is governed primarily by the Labor Law (Law No.
Starting a Business
Business Registration Overview in Mozambique Starting a business in Mozambique involves a series of legal procedures and formalities designed to establish your enterprise as a legitimate entity.
Foreign Worker Regulations
Work Permit Requirements Foreign nationals who wish to work in Mozambique must obtain a work permit from the National Migration Service (Serviço Nacional de Migração).
Free Zones & Special Regimes
Overview of Free Zones in Mozambique Mozambique has established a comprehensive framework for Free Economic Zones (FEZs) and special economic regimes designed to attract foreign and domestic investment.
FAQ
Register with the Business Registry (CIRE), obtain a tax identification number, and register with INIR (social security). Requirements include business plan, proof of capital, identification documents, and premises registration. Processing typically takes 5-15 business days. Foreign investors need a residency permit and may need sector-specific licenses. Costs vary by business type.
Employers must contribute 3.7% to INIR (social security) and withhold employee income tax (7-32% progressive). Corporate income tax is approximately 10% for most sectors. VAT is 17%. Employers also provide mandatory benefits including health insurance, paid leave, and annual bonuses. Compliance with tax authorities (AT) is strictly enforced.