Investment Incentives

The Investment Legislation, according to the value, localization and sector of activity provides customs and fiscal benefits to eligible projects, namely Generic Benefits, which is:
• Exemptions on Importation Duties on equipment of class “K” of the Customs Tariff Schedule (the exemption is extensive to Value Added Tax).
• Reduction of 50% on the real property transfer tax (SISA) on acquisition of immovable goods for Industry, Agro-industry and Hotels, provided that they are acquired in the first three (3) years counting from the investment authorization date.

Investment Tax Credit (CFI)
Fiscal Credit for Investment (CFI) during 5 fiscal exercises:
Nampula, Manica, Maputo City and Maputo Province —— 5%
Gaza, Sofala, Tete and Zambézia —— 10%
Niassa, Cabo Delgado and Inhambane —— 10%

Specific regimes
• Agriculture;

Industrial Free Zones;
• Tourism and Hotels;
• Large Scale Projects
• Rapid Development Zones;
• Investments under the Mining Law;

Investments under the Petroleum Law