Mozambique Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Primary Legislation

Law of the Payment System, Law on Credit Institutions and Financial Companies, Law on the Prevention and Combat of Money Laundering and Terrorist Financing, General investment laws, including the revised Investment Law No. 8/2023, apply, The Investment Law No. 8/2023, revised in 2023, is the primary legislation gover, Mega-Projects Law, Decree 48/2022, The Investment Law No. 8/2023 includes pro-business reforms such as tax incentiv, The Mega-Projects Law (No. 15/2011) requires that 5 to 20 percent of equity capi, No designated authority has responsibility for crypto regulation, leaving busine, Mozambique strengthens regulation of medicines and imported vaccines, boosting h

Travel Rule

Not adopted — Threshold: €700,000

Tax Reporting

The nature of the activity: Is it an investment, a trade, a service, or a form of remuneration?. The entity involved: Is it an individual or a business entity?. If an individual frequently buys and sells crypto with the intention of profit (e.g., day trading), the gains could be considered business income and taxed at progressive IRPC rates (up to 32%).. If an individual holds crypto as a long-term investment and sells it occasionally, the gains might be considered "other income" or a capital gain on movable property, subject to IRPC at progressive rates.. Up to MZN 30,000/month: Exempt

Key Facts

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.