Mozambique maintains a residency-based personal income tax regime that establishes different obligations for resident and non-resident individuals. Tax residents are generally liable on their worldwide income, while non-residents are assessed exclusively on income originating from Mozambican sources. Taxable earnings encompass employment remuneration, professional services, commercial activities, rental income, investment proceeds, commissions, and capital gains. Individuals … Continue reading Mozambique Personal Income Tax: Regulatory Framework, Tax Rates and Compliance Considerations