Mozambique is a country in Southeast Africa bordered by the Indian Ocean to the east, Tanzania to the north, Malawi and Zambia to the northwest, Zimbabwe to the west, and Swaziland and South Africa to the southwest. It is separated from Madagascar by the Mozambique Channel to the east. The capital and largest city is Maputo.

Capital: Maputo

Currency: Metical

Timezone: UTC+2

Corporate tax rate: 32%

Personal tax rate: 32%

Capital gains tax: 30-75%

VAT: 17%

Tax residence: 180 days rule or active tax residence on 31st December in the country: world income is taxed with unilateral relief on foreign taxes paid.

CFC Rules: No

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