Mozambique Property Tax & SISA Calculator
Estimate property transfer conveyance tax (SISA 2%), annual municipal property ownership tax (IPRA), and landlord rental withholding tax under Mozambican real estate laws.
Property & Transaction Parameters
Statutory Rates (Codigo do SISA & IPRA):
- SISA Property Transfer: 2.0% on purchase price or evaluated VPT
- IPRA Residential (Autarquias): 0.4% annually on patrimonial value
- IPRA Commercial: 0.7% annually on assessed value
- Rental Income Withholding: 20.0% flat tax on gross rent
Property Tax Summary
📊 Statutory Breakdown Matrix
| Statutory Component | Amount / Metric |
|---|---|
| Declared Property / Rental Sum | -- |
| Effective Tax Percentage | -- |
DUAT Context: Land in Mozambique remains state property; SISA applies to the transfer of improvements, buildings, and associated DUAT (Direito de Uso e Aproveitamento da Terra) rights.
Real Estate Legalities in Mozambique
Land Rights & DUAT
Under the Mozambican Constitution, land cannot be sold or mortgaged. However, private ownership of infrastructure, built improvements, and commercial buildings is fully recognized, and their transfer triggers the 2% SISA tax.
IPRA Autarquico
Municipal property tax (*IPRA*) is paid annually to the local municipal council (*Conselho Municipal*) such as Maputo, Matola, or Beira, with rates set at 0.4% for residential and 0.7% for commercial properties.