Tax calendar
Tax and social security deadlines in Mozambique. Subscribe to get them in your calendar or by email.
M T W T F S S 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Deadlines in June
-
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
-
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
-
1st IRPC Special Payment on Account IRPC taxpayers whose main activity is commercial, industrial or agricultural must make the special payment on account. The PEC is paid in the 6th month of the tax period, which is June 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 previous year’s turnover, subject to the minimum and maximum limits set by law, less the payments on account made in the previous year. The PEC is deducted from the IRPC assessed in the income tax return for the same year or for following years, under the terms of the law. Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law.IRPC
-
Filing of the annual accounting and tax information return (Form 20H) IRPC taxpayers must file the annual accounting and tax information return for the financial year. The deadline is the last day of the 6th month after the end of the tax period. For financial years matching the calendar year, the deadline is the end of June. Companies with a different tax period must count 6 months from their own year-end. Failure to file incurs the penalties provided by law.IRPC
Indicative deadlines. Always confirm with your accountant or with us.