Mozambique Tax Newsletter 2018 

Introduction to Mozambique's Taxation

Transfer pricing Regime

In Mozambique there is a transfer pricing regime and applies to taxpayers (including Stable establishment) of Corporate Income Tax and Income Tax of Singular Persons domiciled in the Mozambican territory who have an annual turnover equal to or higher to MZM 2,500,000.00, that carry out transactions with related parties.

Transfer Price Scheme