{"id":3653,"date":"2026-09-15T17:26:25","date_gmt":"2026-09-15T15:26:25","guid":{"rendered":"https:\/\/mooremz.co.mz\/?p=3653"},"modified":"2026-09-15T17:26:25","modified_gmt":"2026-09-15T15:26:25","slug":"tax-alert","status":"publish","type":"post","link":"https:\/\/mooremz.co.mz\/pt\/tax-alert\/","title":{"rendered":"TAX ALERT"},"content":{"rendered":"

TAX ALERT<\/strong><\/h2>\n

[PT] O Governo de Mo\u00e7ambique submeteu propostas legislativas \u00e0 Assembleia da Rep\u00fablica em regime de urg\u00eancia que alteram as seguintes leis:
\u00a0 \u00a0\u25aa Imposto Simplificado para Pequenos Contribuintes (ISPC);
\u00a0 \u00a0\u25aa Imposto sobre o Rendimento das Pessoas Singulares (IRPS);
\u00a0 \u00a0\u25aa Imposto sobre o Rendimento das Pessoas Coletivas (IRPC);
\u00a0 \u00a0\u25aa Imposto sobre o Valor Acrescentado (IVA);
\u00a0 \u00a0\u25aa Imposto sobre o Consumo Espec\u00edfico (ICE) e
\u00a0 \u00a0\u25aa Pauta Aduaneira.<\/p>\n

Foram-nos dadas a conhecer as propostas enviadas \u00e0 Assembleia da Rep\u00fablica, desconhecemos, no entanto, quaisquer altera\u00e7\u00f5es potencialmente feitas, pelo que a an\u00e1lise feita neste alerta deve ser validada ap\u00f3s a publica\u00e7\u00e3o em Boletim da Rep\u00fablica.
Todas as Leis em aprova\u00e7\u00e3o entrar\u00e3o em vigor a 1 de Janeiro de 2026 sendo bastante improv\u00e1vel que o Boletim da Rep\u00fablica seja disponibilizado antes dessa data (altera\u00e7\u00f5es anteriores t\u00eam sido disponibilizadas um a dois meses depois da sua entrada em vigor).
Destacam-se como principais altera\u00e7\u00f5es:
\u00a0 \u00a0\u25aa Altera\u00e7\u00e3o \u00e0s taxas de ISPC;
\u00a0 \u00a0\u25aa Obrigatoriedade de entrega de Modelo 10 (declara\u00e7\u00e3o de rendimentos) para todos os contribuintes;
\u00a0 \u00a0\u25aa Tributa\u00e7\u00e3o aut\u00f3noma de mais-valias em IRPS e IRPC;
\u00a0 \u00a0\u25aa Elimina\u00e7\u00e3o de redu\u00e7\u00e3o autom\u00e1tica de 30% nas taxas de reten\u00e7\u00e3o de rendas pagas a particulares (passando a reten\u00e7\u00e3o a 20% em vez de 14%);
\u00a0 \u00a0\u25aa Opera\u00e7\u00f5es isoladas de liquida\u00e7\u00f5es em sede de IVA para servi\u00e7os de n\u00e3o residentes;
\u00a0 \u00a0\u25aa Tributa\u00e7\u00e3o, \u00e0 taxa liberat\u00f3ria de 10%, sobre transmiss\u00f5es directas ou indirectas envolvendo activos situados no pa\u00eds, bem como para proveitos e ganhos.<\/p>\n

Portugu\u00eas<\/a><\/p>\n

[ENG] The Government of Mozambique has submitted legislative proposals to the Assembly of the Republic as a matter of urgency amending the following laws:
\u00a0 \u00a0\u25aa Simplified Tax for Small Taxpayers (ISPC).
\u00a0 \u00a0\u25aa Personal Income Tax (IRPS),
\u00a0 \u00a0\u25aa Corporate Income Tax (IRPC),
\u00a0 \u00a0\u25aa Value Added Tax (VAT),
\u00a0 \u00a0\u25aa Excise Duty (ICE) and
\u00a0 \u00a0\u25aa Customs Tariff.<\/p>\n

We were made aware of the proposals sent to the Assembly of the Republic, however, we are unaware of any changes potentially made, so the analysis made in this alert should be validated after publication in the Bulletin of the Republic.
All Laws under approval will enter into force on January 1, 2026, and it is highly unlikely that the Official Gazette will be made available before that date (previous changes have been made available one to two months after their entry into force).
The main changes are:
\u00a0 \u00a0\u25aa Change in ISPC rates;
\u00a0 \u00a0\u25aa Obligation to submit Model 10 (income statement) for all taxpayers;
\u00a0 \u00a0\u25aa Autonomous taxation of capital gains in IRPS and IRPC;
\u00a0 \u00a0\u25aa Elimination of an automatic reduction of 30% in the rates of withholding of rents paid to individuals (with the withholding at 20% instead of 14%);
\u00a0 \u00a0\u25aa Isolated VAT settlement operations for non -resident services;
\u00a0 \u00a0\u25aa Taxation, at a 10% withholding rate, on digital services and electronic money intermediation.<\/p>\n

English<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

TAX ALERT [PT] O Governo de Mo\u00e7ambique submeteu propostas legislativas \u00e0 Assembleia da Rep\u00fablica em regime de urg\u00eancia que alteram as seguintes leis:\u00a0 \u00a0\u25aa Imposto Simplificado para Pequenos Contribuintes (ISPC);\u00a0 \u00a0\u25aa Imposto sobre o Rendimento das Pessoas Singulares (IRPS);\u00a0 \u00a0\u25aa Imposto sobre o Rendimento das Pessoas Coletivas (IRPC);\u00a0 \u00a0\u25aa Imposto sobre o Valor Acrescentado (IVA);\u00a0 […]<\/p>\n","protected":false},"author":3,"featured_media":2705,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_locale":"pt_PT","_original_post":"https:\/\/mooremz.co.mz\/?p=2693","footnotes":""},"categories":[10],"tags":[],"class_list":["post-3653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter","pt-PT"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t