Mozambique (MZ)
Portuguese-speaking East African country with 2,500 km of Indian Ocean coastline, extraordinary marine parks, growing LNG energy sector, and low cost of living for expats in Maputo.
Capital: Maputo
Region: Africa
Language: Portuguese
Currency: MZN (MT)
Cost of living: Very affordable (index 20)
Emergency: 119
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Business Setup
Start a business or go freelance in Mozambique.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 1. Obtain a valid DIRE (Documento de Identificação de Residência) residence permit — freelancing without one is not permitted for foreign nationals.
- 2 2. Register a Sociedade por Quotas (LDA) at CREL with a registered Maputo address, or register an Empresa em Nome Individual (ENI) for a simpler sole-trader structure.
- 3 3. Obtain a NUIT (Número Único de Identificação Tributária — tax identification number) from ATM (Autoridade Tributária de Moçambique) — required before any invoicing or business activity.
- 4 4. Register for INSS (Instituto Nacional de Segurança Social) as a self-employed contributor — contribution rate is 8% of gross income (combined employee and employer shares for self-employed).
- 5 5. Register for IVA (VAT) if annual turnover exceeds MT 2,500,000; otherwise use the ISPC simplified tax regime (3% of gross turnover, filed quarterly).
- 6 6. Open a business bank account at BCI (Banco Comercial e de Investimentos) or Millennium BIM — required for invoicing and receiving business payments.
- 7 7. Issue invoices (facturas) through the ATM e-fatura system — mandatory electronic invoicing applies from 2026 for businesses above MT 1,000,000 annual turnover.
- 8 8. File IRPC (corporate income tax) annually by 31 May if operating via LDA, or IRPS (personal income tax) if operating as ENI.
Tax registration
ATM — Autoridade Tributária de Moçambique. Main office: Praça 25 de Junho, Maputo. Bring your DIRE permit, passport, proof of address, and entity registration documents. NUIT registration is free. ATM also administers IVA, IRPC and IRPS via the e-tributação portal (at.gov.mz).
VAT threshold
MT 2,500,000 annual turnover (approximately USD 39,000) triggers mandatory IVA registration at 17%. Below this threshold, the ISPC (Imposto Simplificado para Pequenos Contribuintes) regime applies at 3% of gross turnover, payable quarterly. ISPC is simpler and more predictable for small businesses.
Invoicing
All invoices must comply with ATM requirements: NUIT of issuer and client, sequential invoice number, date, description of goods or services, amount in MZN. Electronic invoicing (e-fatura via at.gov.mz) is mandatory from 2026 for businesses above MT 1,000,000 annual turnover. Paper invoices for smaller businesses must be pre-printed by ATM-approved printing houses. IVA-registered businesses must show IVA separately on invoices.
Social security
INSS contributions for self-employed persons: 8% of gross income (covering both employee and employer shares — higher combined rate than for employees). For employed staff: employee contribution 4% + employer contribution 4% of gross wages, remitted monthly. INSS provides pension, maternity and sickness benefits — accumulating contributions is important even at lower income levels. Register with INSS at the local provincial office.
💡 Operating as an unregistered freelancer in Mozambique is illegal and risks fines of MT 50,000–200,000 and business closure. Consult an OAM-registered Mozambican lawyer before establishing a freelance or consultancy operation. Most expat freelancers find it operationally easier to work through a registered LDA and engage clients under formal services contracts. Mozambique's ATM has significantly increased tax enforcement in recent years — ensure all income is declared and all invoices are issued through the e-fatura system.
🏢 Business Structures
Empresa em Nome Individual (ENI) · Empresa em Nome Individual
Sole Trader / Individual Business
None
Min. capital
2–4 weeks
Setup time
Liability: Unlimited personal liability — personal assets can be seized for business debts
Setup cost: MT 2,000–5,000 (registration fees, notary, and publication in Boletim da República)
Best for: Freelancers, sole practitioners, small service businesses and consultants. Registered at CEPAGRI/BAU or online at gestao-empresas.com. Income taxed under IRPS. Must register for INSS if employing staff.
Sociedade por Quotas (LDA) · Sociedade por Quotas de Responsabilidade Limitada
Limited Liability Company (LLC)
MT 20,000 (approximately USD 310 at 2026 rates)
Min. capital
4–8 weeks
Setup time
Liability: Limited to share capital contribution; shareholders protected from personal liability
Setup cost: MT 10,000–30,000 (notary, CREL registration, publication in Boletim da República)
Best for: The most common structure for small to medium expat-owned businesses. Requires minimum 2 shareholders. Registered at CREL. Subject to IRPC (corporate income tax) at 32%. Strongly recommended to include a Mozambican national director to facilitate licences and permits.
Sociedade Anónima (SA) · Sociedade Anónima
Public Limited Company (PLC)
MT 1,000,000 (approximately USD 15,500 at 2026 rates)
Min. capital
8–16 weeks
Setup time
Liability: Limited to shareholding
Setup cost: MT 50,000–150,000+ (legal, registration, publication and governance setup)
Best for: Larger businesses, joint ventures with government or international partners, and companies planning to raise capital. Complex governance requirements including a board of directors and supervisory council. Used by large multinationals and extractive industry companies.
Sociedade em Comandita (SC) · Sociedade em Comandita
Limited Partnership
None required
Min. capital
4–8 weeks
Setup time
Liability: Comanditados (general partners): unlimited personal liability; Comanditários (limited partners): liability capped at their capital contribution
Setup cost: MT 8,000–25,000 (notary, CREL registration, Boletim da República publication)
Best for: Mixed-liability business arrangements where some partners manage the business (bearing unlimited liability) and others are passive investors (limited liability). Rarely used in practice — LDA is almost always preferred for its cleaner liability cap and lower administrative complexity.
Representação / Sucursal · Escritório de Representação / Sucursal (Branch)
Representative Office / Branch
None (parent company capital standards apply)
Min. capital
6–12 weeks
Setup time
Liability: Parent company bears full liability for all branch and representative office obligations
Setup cost: MT 15,000–40,000 (registration and legal fees)
Best for: International companies exploring the Mozambican market without full local incorporation. Representative offices cannot conduct commercial sales — for marketing and liaison only. A full Sucursal (branch) with commercial activity requires additional documentation and ATM registration.
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