IVA in Mozambique: rate and registration threshold
IVA in Mozambique is charged at 16% and administered by Autoridade Tributária (AT). Registration becomes compulsory once your taxable turnover passes set by AT. Track your rolling turnover so you register in time.
Key points
- 1 IVA rate: 16%.
- 2 Compulsory registration threshold: set by AT.
- 3 Administered by Autoridade Tributária (AT) — file returns and keep valid tax invoices.
Frequently asked questions
When must I register for IVA in Mozambique?
IVA registration is compulsory once taxable turnover passes set by AT. Confirm with Autoridade Tributária (AT).
More on Mozambique
- Register a company — Mozambique
- Company tax — Mozambique
- Hiring staff — Mozambique
- Start a business — 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
VAT / sales tax elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with Autoridade Tributária (AT) or a registered professional.