Law & Regulations

The guarantees to investment envisaged in the legislation in force comprise:
Legal protection on property and rights, including industrial property rights;

No restriction of borrowing and payment of interest abroad;

Transfer of dividends abroad;

Arbitration according to ICSID or ICC rules for the resolutions of disputes on investments;

MIGA and OPIC services on issues related to investment risk insurance.

 

Investment incentives

The Investment Legislation, according to the value, localization and sector of activity provides customs and fiscal benefits to eligible projects, namely Generic Benefits with its:
Exemptions on Importation Duties on equipment of class “K” of the Customs Tariff Schedule (the exemption is extensive to Value Added Tax).

Reduction of 50% on the real property transfer tax (SISA) on acquisition of immovable goods for Industry, Agro-industry and Hotels, provided that they are acquired in the first 3 (three) years counting from the investment authorization date.

Specific Regimes

  • Agriculture;
  • Industrial Free Zones;
  • Tourism and Hotels;
  • Large Scale Projects;
  • Rapid Development Zones;
  • Investments under the Mining Law;
  • Investments under the Petroleum Law

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Investment Tax Credit (CFI) 
Fiscal Credit per Investment (CFI) during 5 fiscal exercises:

Province and CityTaxes
Nampula, Manica, Maputo Cidade and Maputo5%
  
Gaza, Sofala, Tete and Zambezia10%
  
Niassa, Cabo Delgado and Inhambane10%