Mozambique Tax Changes for 2026 Include Stricter Rules on Digital Goods and Services, Ring-Fenced Taxation of Capital Gains, and Others

Mozambique has introduced several tax changes for 2026 that were approved at the end of December 2025. The main changes are summarized as follows:

Value Added Tax

• Changes are made in regard to digital goods and services:
  • the scope of VAT is expanded to explicitly include digital goods and services in the taxable base;
  • purchasers of digital goods or services from non-residents are required to submit a monthly declaration and a report of withholding by the 10th day of the following month (ge…