This article provides a comprehensive overview of Mozambique’s tax residency rules for individuals, focusing on the main regulations that define tax residence status for the 2025 tax year. The data summarized here will help you understand who qualifies as a tax resident in Mozambique and the primary rules that apply.
Key Rules for Tax Residency in Mozambique (2025)
Mozambique employs a residency-based framework to determine the tax obligations of individuals. If you are categorized as a tax resident, you may be taxed on your worldwide income, whereas non-residents are only taxed on domestic-source income. The residency rules are summarized below, based strictly on official Mozambican regulations.
| Residency Rule | Description | Applies in 2025 |
|---|---|---|
| Minimum Days of Stay | No minimum number of days required to trigger residency status solely by presence. | Yes |
| 183-Days Rule | Individuals present in Mozambique for 183 days or more during a calendar year are considered tax residents. | Yes |
| Habitual Residence Rule | Establishing habitual residence (designation as a regular or main home) can confer tax resident status. | Yes |
| Center of Economic Interest | Not considered for residency assessment in Mozambique. | No |
| Center of Family Life | Not a relevant factor for tax residency in Mozambique. | No |
| Citizenship | Citizenship alone does not determine tax residency. | No |
| Extended Temporary Stay | Extended temporary stay periods may also trigger tax residency, separate from the 183-days presence. | Yes |
| Crew Members Exception | Crew members of vessels or airplanes registered in Mozambique are always considered tax residents, regardless of days present or habitual residence. | Yes |
Application of Main Rules
The 183-days rule is the primary test for tax residency in Mozambique for 2025. If you are physically present in the country for at least 183 days in the calendar year, you are automatically treated as a tax resident. Unlike some jurisdictions, Mozambique does not apply the center of economic interest or family life criteria, nor does it consider citizenship as a determinant for tax residency status.
Establishing habitual residence—making Mozambique your main home—can also result in residency, even if you do not reach 183 days of presence. Extended temporary stays can similarly trigger tax residency depending on specific administrative definitions, so anyone staying for protracted periods should review their status carefully.
Crew Members of Mozambican Vessels and Aircraft
An important additional rule applies to crew members. Under Mozambican law, if you are a crew member of an aircraft or vessel registered in Mozambique, you are categorized as a tax resident for the year, regardless of how many days you spend in the country or whether you establish habitual residence.
Special Cases and Considerations
There is no minimum number of days required to trigger residency by mere presence, but extended stays and the habitual residence standard mean that even short-term postings could result in tax residency depending on the circumstances. If you are posted to Mozambique for work or extended assignments, or your living arrangements suggest habitual residency, thorough status checks are advised.
Current government resources about Mozambican tax law may be found at https://www.at.gov.mz, which is the homepage of the Mozambique Tax Authority.
Pro Tips for Tax Residency Management in Mozambique
- Keep thorough records of travel and length of stay, especially if close to 183 days in a calendar year.
- Review living arrangements annually to assess if you might qualify as having a habitual residence in Mozambique.
- If you are a crew member on a Mozambican-registered vessel or airplane, be aware that your tax residency status is automatic regardless of other factors.
- Consult with local advisors to clarify your tax status if you plan an extended stay, considering Mozambique’s use of extended temporary stay and habitual residence rules.
In summary, Mozambique’s tax residency rules for individuals in 2025 rely primarily on day-count (the 183-days rule), habitual residence, and special treatment for crew members of registered vessels and aircraft. Unlike many countries, Mozambique does not use citizenship, family ties, or the center of vital interests in its tax residency assessment. Always assess your travel, residence, and work circumstances carefully to determine if you meet these legislative thresholds during the tax year.