Employeur & Entreprise
Obligations employeur, fiscalite, creation d'entreprise et reglementation au Mozambique.
Obligations de l'employeur
Employer Registration Requirements In Mozambique, employers have fundamental legal obligations to register their businesses and employees with relevant government authorities.
Charges sociales et fiscales
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.
Creer une entreprise
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.
Reglementation du travail etranger
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).
Zones franches et regimes speciaux
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.
Questions frequentes
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.