Tax calendar
Tax and social security deadlines in Mozambique. Subscribe to get them in your calendar or by email.
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Deadlines in April
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ISPC Payment Payment of the Simplified Tax for Small Taxpayers (ISPC) for the previous quarter, under Law no. 9/2025 of 29 December, in force since 1 January 2026. It applies to taxpayers who opted for this regime, with annual turnover up to MZN 4,000,000. The tax is charged on the quarter’s turnover at these rates: 3% up to MZN 1,000,000; 4% above MZN 1,000,000 and up to MZN 2,500,000; 5% above MZN 2,500,000 and up to MZN 4,000,000. Services have their own rates: 12% for technical services (plumbing, carpentry, electrical work, mechanics and similar) and 15% for liberal professions (lawyers, accountants, economists, engineers and similar). Turnover above the regime limit is taxed at 20%. No payment is due when the tax is below MZN 500. While the Tax Authority adjusts its systems, the return and payment are made using Form B – General. Payments are made in January, April, July and October; January’s payment covers the last quarter of the previous year.ISPC
Indicative deadlines. Always confirm with your accountant or with us.