Investment Incentives

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

Mozambique High Commision

Mimosa Close, N° 54, Runda, Nairobi. P.O. Box: 669230-00200, Nairobi – Kenya

Open Hours: Mon – Fri 9.30 am – 12.00 pm
Closes during Kenyan and Mozambican National Public Holidays.

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High Commission for the Republic of Mozambique to the Republic of Kenya.

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