Mozambique Corporate Tax (IRPC & ISPC) Calculator
Compute business profits tax (IRPC 32% general rate, 10% agriculture), ISPC simplified small business tax (3% on turnover up to 2.5M MT), and advance provisional payments under Autoridade Tributaria de Mocambique regulations.
Corporate Financials & Regime
Statutory Corporate Tax Rates (Lei n.º 34/2007 & Lei 5/2009):
- General IRPC Rate: 32% on Taxable Net Accounting Profit
- Agriculture & Livestock: 10% on Net Profit (Special Incentive Rate)
- ISPC Turnover Tax (≤ 2.5M MT): 3% on Gross Revenue (Exempt from IVA & IRPC)
- Non-documented Expenses: 35% Autonomous Tax (Tributacao Autonoma)
- Compulsory IVA Threshold: 2,500,000 MT Annual Turnover (16% IVA)
Tax Assessment & Liabilities
📊 Statutory Breakdown Matrix
| Statutory Component | Amount / Metric |
|---|---|
| Applicable Corporate Regime | -- |
| Taxable Assessment Base | -- |
| Gross Tax Assessed | -- |
| Credit for Advance Payments | -- |
| IVA Applicability Status | -- |
| Corporate Retained Net Profit | -- |
AT Compliance Schedule: Model 22 (Declaracao de Rendimentos M/22) must be filed by May 31st. Provisional advance payments (Pagamentos por Conta) are payable in 3 installments in May, July, and September.
Mozambique Corporate Tax Framework (IRPC & ISPC)
Corporate tax in Mozambique is governed primarily by the Codigo do IRPC (Lei n.º 34/2007) and the Regime do ISPC (Lei n.º 5/2009), administered by the Autoridade Tributaria de Mocambique (AT).
1. IRPC Regime Geral (32%)
The standard corporate income tax applies to resident joint-stock companies (SA), limited liability companies (LDA), and permanent establishments of non-residents on worldwide taxable profits at a flat 32% rate.
2. Agricultural Promotion (10%)
Entities operating exclusively in agricultural production, forestry, and cattle breeding benefit from a reduced statutory rate of 10% to stimulate Mozambique's rural agribusiness sector.
3. ISPC Small Business Tax (3%)
Micro-enterprises with annual turnover not exceeding 2,500,000 MT can elect the Imposto Simplificado para Pequenos Contribuintes (ISPC), paying a simplified 3% of turnover with complete exemption from standard IRPC and IVA filing.
4. Advance Installments
Corporations under IRPC must remit three advance payments (Pagamentos por Conta) in May, July, and September, each calculated at 80% of the previous year's IRPC divided into three equal installments.