Business Services
Expatriate Tax & IRPS in Mozambique
Where you pay tax on your salary depends on residence, not nationality. We establish your position before the first payslip, not after the first assessment.
Residency drives everything
Mozambique taxes residents on worldwide income and non-residents on Mozambican-source income, with residence determined by presence and other connecting factors. Assignments that straddle two tax years need a plan before arrival.
Benefits are usually taxable
Housing allowances, school fees, vehicles and home-leave flights commonly form part of taxable employment income. Structuring the package without accounting for this is how assignment budgets get broken.
Treaty relief and coordination
Mozambique has double-taxation agreements with a number of countries. Relief is claimed, not automatic, and it must line up with what your home-country adviser files. We coordinate both sides so the same income is not taxed twice.
Frequently asked questions
My employer is abroad. Do I still pay tax here?
Very likely, if you are working in Mozambique. The location of the employer does not by itself remove the Mozambican charge on employment income earned here.
Do you file the return for me?
Yes. We prepare and file the annual IRPS return and keep the supporting file in case of query.
Continue
More in Business Services
Accounting & Payroll
Books kept to Mozambican standards, payroll run on time, and every filing submitted before the deadline.
Read more
Legal Advisory
Vetted Mozambican counsel for corporate, commercial, labour and regulatory work — coordinated so you are not managing lawyers from abroad.
Read moreHR & Recruitment
Find the right people and employ them compliantly, from sourcing through contract to onboarding.
Read moreNot sure where to start?
Tell us what you are trying to do in Mozambique and we will point you to the right service — or tell you honestly if we are not the right fit.