Tax calendar
Tax and social security deadlines in Mozambique. Subscribe to get them in your calendar or by email.
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Deadlines in March
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Payment of withholding tax on digital income Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers, among others, software, crypto-assets, digital content, SaaS, cloud, streaming and digital financial services, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents.IRPS · IRPC
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Payment of IRPS and IRPC withholding tax Entities that pay, or make available, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers, among others, salaries, fees, service payments, rents, interest and dividends. Payment is made through the corresponding tax payment form, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law, and the withholding entity is liable for any tax not paid over.IRPS · IRPC
Indicative deadlines. Always confirm with your accountant or with us.