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Mozambique: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 24 June 2020

The Mozambique government have introduced tax relief measures through a fiscal package to address the impact of the novel coronavirus (COVID-19) pandemic on taxpayers.

This fiscal package would finance: 

  • Temporary and well-targeted tax exemptions to support families and the health sector (VAT and import tariff exemptions on food, medicine and medical equipment)
  • Higher spending to respond to the health crisis and humanitarian needs, including higher health related spending on goods and services, and higher cash transfers and subsidies to the poorest households as well as micro-businesses and SMEs. In May, the government extended the VAT exemption on sugar, vegetable oil and soap until the end of the year.