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Mozambique Withholding Tax Guide: Corporate Rates, Tax Treaties and Compliance Rules
Mozambique applies withholding tax to various payments made to foreign businesses that earn income within the country. As a general rule, a non-resident company conducting economic activity in Mozambique without local taxpayer registration faces a final withholding tax of 20% on income regarded as Mozambican-sourced under the Corporate Income Tax framework. Certain activities benefit from…