Mozambique - Tax Rules for the Property Sector in Mozambique

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Mozambique - Tax Rules for the Property Sector in Mozambique

2013-07-23

 The tax rules applicable to the property sector are analysed in this newsletter from the perspective of the owner of the building or property (seller or tenant), which is a legal entity, subject to corporate income tax - referred to here by its initials "IRPC", and also VAT. These tax rules are contained in a number of pieces of legislation on VAT, IRPC, municipal taxes and stamp duty.

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