CPI - Investment Promotion Centre - Mozambique

 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.     

 Investment Tax Credit (CFI) 

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

Nampula, Manica, Maputo Cidade and Maputo Province   ------ 5%

Gaza, Sofala, Tete and Zambézia ------ 10%

Niassa, Cabo Delgado and Inhambane ------ 10%

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