Mozambique: VAT exemption for sugar, cooking oil, and soap

Effective until December 31, 2025

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July 29, 2025

Law No. 3/2025, published on May 21, 2025, reintroduced value added tax (VAT) exemptions for the sugar, cooking oil, and soap industries, effective until December 31, 2025.

The exemptions cover sales related to sugar, cooking oils, soaps, and associated raw materials and services in these industries.


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

Yussuf Mahomed | yussufmahomed@kpmg.com

Ana Babo | ababo@kpmg.com

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