Doing Business in Mozambique (2025): Official Sites, Company Registration, Tax, Labor and Visa Guide

This practical guide summarizes the main government institutions and online resources foreign companies need when starting or operating in Mozambique in 2025. It covers where to find official information (web resources and search tips), policy points to watch, step-by-step operational procedures, and key precautions . Always confirm details with the official portal and a local advisor because rules and online addresses may be updated.

Core government & departmental resources (how to locate official sites)

Key policy points and interpretations for 2025 (practical view)

When planning operations in Mozambique, focus on the following policy areas. These reflect typical statutory regimes and common administrative interpretations as used by officials and advisors; treat them as framework guidance rather than definitive legal text.

• Registration first: Foreign investors typically must register a local entity or a representative office before signing local employment contracts or performing taxable activities locally.
• Tax obligations begin on local source income: Once you carry out business activities in Mozambique, register for a tax identification number, VAT (if applicable), and file regular corporate and withholding tax returns.
• Labor law formalities: Employment contracts should respect national labor law provisions (contract form, maximum hours, overtime, minimum wage categories, termination rules and severance). Employers must register employees with social security within statutory deadlines.
• Work permits & visas: Foreign nationals working locally normally require prior work authorization. Many companies first obtain an investor or business visa for setup and then arrange work permits through the immigration service.
• Sector-specific regulation: Natural resource, construction and transport sectors commonly require extra permits, environmental impact assessments and local content commitments.

Step-by-step: Registering a company in Mozambique (operational checklist)

1. Choose a legal form and check name availability: Common forms include private limited companies (Lda.) or public limited companies (SA). Do a name search at the commercial registry.
2. Prepare incorporation documents: Articles of association, shareholder IDs, proof of registered office and director appointments. Translate and notarize documents into Portuguese if originals are in another language.
3. File with the Commercial Registry: Submit incorporation documents and pay registration fees. Obtain the company registration certificate and unique company number.
4. Register for taxes: Apply for a Tax Identification Number (NIF/TIN) and, when applicable, VAT registration with the Tax Authority.
5. Open a local bank account: Use the company documents and TIN. Banks may require enhanced due diligence for foreign entities.
6. Register employees and social security: Enroll staff in the national social security system and comply with payroll withholding and contributions.
7. Obtain sector licenses: Apply for any sector-specific licences (e.g., mining, fisheries, telecommunications) and environmental approvals.
8. Comply with municipal requirements: Some municipalities require local business licenses or activity permits.

Filing taxes and payroll: Practical steps

1. Maintain proper accounting in Portuguese or with translated records and keep invoices and supporting documents.
2. File corporate income tax returns and provisional payments on schedule; register and file VAT returns if you meet thresholds.
3. Withhold and remit payroll taxes and social security contributions monthly as required.
4. Retain documentation for statutory retention periods and be ready for tax audits—use a local tax advisor to interpret recent rulings.

Visa and work permit workflow

1. Determine the proper visa type: short-term business visas for meetings vs. long-term work visas/investor visas for residency and employment.
2. Apply at the local Mozambican consulate or via the national immigration portal; many work permits require employer sponsorship and proof of contract.
3. Submit supporting documents: passport, criminal records, medical certificates, employment contract and evidence of qualifications.
4. After approval, register the foreign employee with immigration and social security and comply with any reporting obligations.

Notes (Precautions and practical tips)

• Language & translation: Portuguese is the official language—legal documents and filings usually must be in Portuguese or translated and notarized.
• Local representation: Maintain an authorized in-country representative to receive notices and manage administrative processes.
• Compliance culture: Administrative timelines can vary; meet filing deadlines to avoid fines and interest.
• Due diligence: Perform AML/KYC checks, and verify counterparties before contracts—public procurement and concession processes are closely regulated.
• Local labor practices: Allow for statutory notice periods, collective bargaining effects and mandatory benefits; wrongful dismissal penalties can be significant.
• Foreign exchange / repatriation: Check current rules on profit repatriation, foreign exchange controls and required authorizations.
• Record-keeping: Keep bilingual records where possible and store certified copies of key corporate documents.

Examples & common approaches

Example 1: Market test through a representative office. Some foreign firms first set up a representative office (limited activity) to explore the market, hire local consultants and obtain local contacts. After sales potential is proven they convert to a local Lda. Example 2: Local partner joint venture. Collaborating with a local partner helps with permits, community relations and navigating sectoral approvals—especially in extractives or concessioned projects.

Case note

In practice, small service companies often complete registration, tax and basic hiring steps within 4–12 weeks, while licences for regulated sectors may take several months. Timelines vary by municipality and sector.

Where to get help

• Use registered local lawyers and certified accountants experienced with Mozambique cross-border business.
• Contact foreign chambers of commerce and trade offices for practical introductions and updated guidance.
• For offshore human-resource support and crew/expatriate services consider providers such as SailGlobal for international staffing and mobility solutions.

Final recommendations

Plan pre-entry due diligence (legal, tax, labor), budget for translations and local fees, and set realistic timelines for permits. Keep records of all registrations and confirmations, and schedule a compliance review within the first year. For up-to-date links and detailed forms, always confirm the addresses via official searches (see table above) or through your local legal/tax partner.