The Mozambique Assembly of the Republic (parliament) approved a package of tax measures on 30 November 2022 that includes corporate tax and VAT amendments. The main measures include:
- A reduction in the withholding tax rate from 20% to 10% on payments for services provided by non-residents to national agriculture companies;
- A reduction in the standard VAT rate from 17% to 16%;
- A change in the VAT rate on educational and health services provided by private entities to the standard rate (16%); and
- The introduction of a VAT exemption for agricultural and electrical equipment imports.
The measures apply from 1 January 2023.
Source Orbitax
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