How many tax treaties does Mozambique have?

Mozambique has 10 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Mozambique's most important treaty partners?

Mozambique's major treaty partners include Portugal, South Africa, Mauritius, India, Italy, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Mozambique's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Mozambique may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Mozambique Tax Treaties

Mozambique has approximately 10 double taxation agreements.

ProgressiveAfrica

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

PortugalSouth AfricaMauritiusIndiaItalyUAEBotswana

About Mozambique's Treaty Network

Mozambique maintains a network of 10 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

Mozambique Tax Profile →Mozambique Tax Calculator →Understanding Tax Treaties (Guide) →

Mozambique Tax Treaties

Major Treaty Partners

About Mozambique's Treaty Network

Mozambique Tax Treaties FAQ