CPI - Investment Promotion Centre - Mozambique

Law nº 3/93, of 24 of June (Investment Law), and the respective Regulation, approved by decree nº 14/93, of 21 of July and altered by Decree nº 36/95, of 8 of August, define the regulatory framework of the process of realization, in Mozambique, of national and foreign investments eligible to the guarantees and fiscal incentives envisaged.

The Code of Fiscal Benefits, approved by Decree nº 16/2002, of 27 of June, establishes the framework of fiscal incentives applicable to eligible investments for that effect.

The minimum value of investment to access the guarantees and fiscal benefits are US$ 50.000 for direct foreign investment and US$ 5.000 for national direct investment.