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 May
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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
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Filing of the IRPC income tax return (Form 22) IRPC taxpayers must file the income tax return for the financial year and pay the tax assessed, net of payments on account and withholding tax. The deadline is the last day of the 5th month after the end of the tax period. For financial years matching the calendar year, the deadline is the end of May. Companies with a different tax period must count 5 months from their own year-end. Failure to file or pay incurs interest and the penalties provided by law.IRPC
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1st IRPC Payment on Account IRPC taxpayers whose main activity is commercial, industrial or agricultural must make payments on account of the current year’s tax. Payment is due in the 5th month of the tax period, which is May for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the IRPC assessed for the previous year, net of withholding tax. Payments on account are deducted from the tax assessed in the income tax return (Form 22). Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law.IRPC
Indicative deadlines. Always confirm with your accountant or with us.