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Mozambique: Tax proposals announced by president in inauguration speech

Including plans for taxing digital transactions

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March 3, 2025

President Chapo announced several direct and indirect tax proposals in his January 15, 2025 inauguration speech, including:

  • Granting the tax authority greater independence
  • Employing international reference prices for import and export tax calculations
  • Initiating plans for taxing digital transactions
  • Granting customs duties and value added tax (VAT) exemptions on the importation of buses with more than 30 seats
  • Introducing accelerated depreciation on essential public infrastructure investments


For more information, contact a KPMG tax professional in Mozambique:

Quintino Cotão | qcotao@kpmg.com

Yussuf Mahomed | yussufmahomed@kpmg.com

Ana Babo | ababo@kpmg.com

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