Starting a business in Mozambique: the compliance basics
To start a business in Mozambique: register the company with Commercial Registry (Conservatória), register for tax with Autoridade Tributária (AT) (corporate income tax IRPC 32%; IVA 16% once over set by AT), comply with the Lei do Trabalho (Labour Law) if you hire, and meet emerging data-protection rules for personal data.
First compliance steps
- 1 Register the company with Commercial Registry (Conservatória).
- 2 Register for tax with Autoridade Tributária (AT).
- 3 Register as an employer (INSS (4% employer + 3% employee)) and use written contracts if you hire.
- 4 Register for IVA once turnover passes set by AT.
- 5 Put a basic emerging data-protection rules framework in place.
Frequently asked questions
What do I need to start a business in Mozambique?
Register with Commercial Registry (Conservatória), register for tax with Autoridade Tributária (AT), and meet labour (Lei do Trabalho (Labour Law)) and data-protection rules. Confirm specifics with Autoridade Tributária (AT).
More on Mozambique
- Register a company — Mozambique
- Company tax — Mozambique
- VAT / sales tax — Mozambique
- Hiring staff — Mozambique
- Data protection — Mozambique
- Tax clearance — Mozambique
- Empowerment / B-BBEE — Mozambique
- Licences & permits — Mozambique
- Payroll & employee tax — Mozambique
- Importing & customs — Mozambique
- Annual returns — Mozambique
- Full Mozambique compliance guide
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Reviewed June 2026 from official sources. General information only — confirm with Autoridade Tributária (AT) or a registered professional.