Legal Base

The Code of Fiscal Benefits, approved by Decree No. 16/2002, of 27 of June, establishes the framework of fiscal incentives applicable to eligible investments for that effect.
The minimum value of investment to access the guarantees and fiscal benefits are US $ 50,000 for direct foreign investment and US $ 5,000 for national direct investment.
Law No. 3/93, of 24 of June (Investment Law), and the respective Regulation, approved by decree nº 14/93, of 21 of July and altered by Decree nº 36/95, of 8 of August, defines the regulatory framework of the process of realization, in Mozambique, of national and foreign investments eligible for the guarantees and fiscal incentives envisaged.