The Government of Mozambique has approved a set of tax and custom duties concessions, within the scope of reconstruction and recovering actions in areas affected by Cyclones Idai and Kenneth. This concessional regime applies to economic operators of the following areas:
a) Province of Sofala:
- City of Beira
- Districts of Caia, Gorongoza, Muanza, Dondo, Nhamatanda, Buzi, Machanga and Cheringoma
b) Province of Manica:
- City of Chimoio
- Districts of Manica, Sussundenga, Gondola, Vanduzi, Macate and Mossurizi
c) Province of Tete:
- City of Tete
- Districts of Mutarara, Doa, Macanga, Moatize, Tsangano and Angónia
d) Province of Zambézia:
- District of Chinde
e) Province of Inhambane:
- Districts of Govuro and Vilanculo
Up to the 31st of December 2019, the concessions are as follows:
- Early release of construction material and food supplies from Customs
- Deferment of the annual payment of Corporate Income Tax (exceptions apply)
- Exemptions from the payment on account of Corporate Income Tax for the 2019 tax year
- Concessions also extend to operators registered under the Individual Income Tax Regime (second category of income)