Legal Base

National and Foreign Direct Investment 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.

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.

Subscribe to our Newsletter

Get the latest news, articles, and resources, sent straight to your inbox.

© 2023. Mozambique High Commission. All Rights Reserved
High Commission for the Republic of Mozambique to the Republic of Kenya.

error: Content is protected !!