LAWS & DECREES
- Regulations for Tourism Enterprises, Restaurants, Drinking Establishments and Dance Halls / Regulamento Empreendimentos Turisticos e Restauracao
- Portuguese (2168kb)
- English Translation (2337kb)
- Registo de Empreendimentos Turisticos (RNET) - Ref. Art 94 / Registration of Tourism Enterprises (RNET) - Ref. Art 94
- Notice/Circular 45 Portuguese / English
Link to the RNET website :
https://visitmozambique.gov.mz/ (click on the e-SGT tab on the top right - or click on the direct link below)
https://mrnt-sgt.rsig.gov.mz/#/
- Regulation on the Control of the Production, Marketing and
Consumption of Alcoholic Beverages / Regulamento sobre o Controlo da
produção, Comercialização e Consumo de Bebidas Alcoólicas
- 53/2013 - Portuguese (227kb)
- 53/2013 - English (449kb)
- 06/1999 - Portuguese (700kb)
- Road Traffic Code / Codigo da Estrada
Decreto-Lei 01/2011 de 23 Marco 2022
- Portuguese (3.7mb)
- English Translation (460kb)
- Land Law / Lei de Terras
Lei nº 19/97 of 1 Outubo 1997
- Portuguese (815kb)
- English (401kb)
- Regulation on the Environmental Impact Study Process / Regulamento sobro o Processo de Avalicao do Impacto Ambiental
Lei nº 54/2015 de 31 Dezembro
- Portuguese (262kb)
- English (401kb)
- Law Applicable to Foreign Citizens, on entry, residence and exit from the country / Regulamento que Estabelece o Regime Jurídico Aplicável aos Cidadão Estrangeiros, Relativo à Entrada, Permanência e Saída do País
Lei 23-2022 de 29 Dezembro
- Portuguese (547kb)
- English (9.72mb)
New costs for Dires, Visas and Passports /
Actualiza as taxas dos Dires, Visas e Passeportes
Diploma Ministerial n.º 18/2024:
- Portuguese (660kb)
- English (562kb)
- Recreational & Sport Fishing Law / Regulamento da Pesca Recreativa e Desportiva
- Novo - Decreto n.º 82/2021 de 15 de Outubro - Portuguese (1164kb)
- New - Decree No 82.2021 of 15 October - includes new costs of licenses - English (1809kb)
- Old decree (50/99) now revoked - Portuguese (1366kb)
- Regulation for the Prevention of Pollution and Protection of the Marine and Coastal Environment / Regulamento para Prevenção da Poluição e Protecção do Ambiente Marinho e Costeiro
- Decreto 45-2006
- Portuguese (1858kb)
- Regulamento de Gestão e Ordenamento da Zona Costeira e das Praias / Management and Planning Regulations of the Coastal Zone and Beaches
Decreto n.º 97/2020
de 4 de Outubro
- Portuguese (1267kb)
- English (2490kb)
- Legal framework for tourism licensing in Mozambique - 2014
(Produced by ACIS, USA Speed, Sal & Caldeira)
- English (2.8mb)
- Legal framework for opening a company and company registration in Mozambique - 2015
(Produced by ACIS)
- English (895kb)
- Introduction to the Mozambique Tax System - Legal Framework
Edition 2 - Dec 2011 / Introducao ao Sistema Tributario Mozambicano -
Quadro Legal Edicao 2 - Dez 2011
- Portuguese (856kb)
- English (3mb)
- IRPC TAX CODE (corporate) - Lei 34/2007 de 31 Dezembro incorporating changes from Lei 9/2010 10 Setembro e 4/2012 23 Janeiro
- Portuguese (733kb)
- English (2mb)
- IRPS TAX CODE (personal) - Lei 33/2007 de 31 Dezembro incorporating changes from Lei 20/2013 de 23 Setembro
- Portuguese (773kb)
- English (2mb)
Simplified Licencing (Empresa Individual) / ISPC Regime - for SME's/Startups
Ideal for tourism support businesses
Register your own E.I and become legal and marketable in Mozambique.
Registration is easy, quick and cheap.
- Regulations for Simplified Licensing for the Exercise of Economic Activities
/ Regulamento do Licenciamento Simplificado para Exercicio de Actividades Economicas
- Portuguese (1mb ) - Decreto 39/2017 de 30 Julho
- English (2mb) - Decree 39/2017 of 30 July
- Portuguese (985kb) - Decreto 5/2012 de 7 Marco
- English (115kb) - Decree 5/2012 of 7 March
- Simplified Tax for Small Contributors - ISPC / Imposto Simplificado para Pequenos Contribuintes - ISPC
- Portuguese (659kb)
or go to link http://www.at.gov.mz/por/Processos-Fiscais/Imposto-Simplificado-para-Pequenos-Contribuintes-ISPC
- English (532kb)