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 July
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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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2nd Payment on Account (IRPC) IRPC taxpayers whose main activity is commercial, industrial or agricultural must make the 2nd payment on account of the current year’s tax. Payments on account are due in the 7th month of the tax period, which is July 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. Payment is made through the corresponding tax payment form. The taxpayer may reduce or skip this payment on account if it concludes that the payments already made equal or exceed the tax that will be due for the year. To do so, a request must be filed under the legal terms at least 15 days before the payment deadline. If the limitation turns out to be unjustified and tax is underpaid, compensatory interest applies. 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.