High Commission of the Republic of Mozambique

Trade & Investment


The process of promoting and facilitating private, public investment and exports in Mozambique is led by the Investment and Export Promotion Agency (APIEX) www.apiex.gov.mz, which is a public body, with a legal personality, and administrative, financial, and patrimonial autonomy. You can see some investment opportunities at http://invest.apiex.gov.mz/invest/opportunities/ongoing-investment-projects/


I. Mozambique as an attractive destination for investment

Mozambique is an attractive destination for investment, and some advantages are:

  • Exceptional strategic location, close to the coast, which makes it an ideal interface for the maritime connection between Africa and the world;
  • Wealth and diversity of natural resources;
  • Good infrastructure network (ports, railways, airports, energy, telecommunications, among others);
  • One of the biggest Foreign Direct Investment (FDI) destinations in Africa;
  • Access to preferential markets (SADC, European Union, USA-AGOA, China, India, Japan);
  • Good business environment (economic policies open to FDI and ease of doing business-simplified licensing).


II. Business Environment in Mozambique

Looking to support business's success, the Government of Mozambique, working with the private sector, has been implementing concrete actions towards the improvement of the business environment; the attraction and easing of sustainable national and foreign investments, as well as the development of local Micro, Small and Medium Enterprises. Those actions include reforms in the areas of electricity, cross-border trade, payment of taxes, and ease of starting a business, aiming to move the country closer to best international practices.  


III. Priority Sectors for Mozambique

  • Agriculture;
  • Industrialization;
  • Infrastructures;
  • Human Capital development.


IV. Some Investment Opportunities


(i) Agriculture: Mozambique is essentially an agrarian country, where the majority of its population works in agriculture and livestock. Agriculture is also the main strategic sector for the eradication of poverty in Mozambique.

(ii) Oil and Gas: The development of the oil and gas industry in Mozambique has gained momentum with the discoveries of significant reserves of

natural gas in the Rovuma Basin, and the subsequent approval of three Natural Gas Liquefaction Projects so far.

In this regard, there are huge investment opportunities on industrial services; construction and engineering; logistics; LNG-Transport services; supply ship services; general services; shipping industry; laboratory testing services; camping sites building and downstream projects including GTL, fertilizers and petrochemicals, power generation, condensed gas refinery, retail network, oil and gas by-products.


V. Investment Incentives


Mozambique’s Investment Law grants tax and customs benefits depending on the amount, location, and sector of investment. The current incentive framework includes:

(i) General tax and customs incentives:  Exemption custom duties and Value Added Tax (VAT) on the import of goods and equipment, including its parts and accessories, under the Customs Tariff’s “K” Class (capital goods);

(ii) Investment Tax Credit: A deduction from the total amount invested and concerning activities carried out to fulfill the project, during five fiscal years, starting at the payment of the first Corporation Tax (IRPC). For investments in Maputo City, the deduction is 5% and 10% for investments in all other provinces.

VI. Special Regimes


(i) Agriculture and Fisheries: General tax and customs incentives + Corporation Tax (IRPC) cut of 50% between 2016-2025.

(ii) Trade and Industry in Rural Areas: General tax and customs incentives, including refrigerating chambers; scales; weights; cash registers; oil and petrol meters and shop counters.

(iii) Manufacturing and Assembly Industry: General tax and customs incentives.

(iv) Hospitality and Tourism: General tax and customs incentives.

(v) Accelerated Development Zones: General tax and customs incentives + Investment Tax Credit of 20%.

(vi) Special Economic Zones and Industrial Free Zones: General tax and customs incentives + VAT exemption for domestic purchases.

(vii) There are also Special Regimes for Building new infrastructures; Science and Technology Parks; Large-scale Projects; as well as for Investments under the Mining Law and the Petroleum Law.


Other useful links:

  • Confederation of Mozambique Economic Associations - CTA  (www.cta.org.mz);



  • High Commission for Mozambique In London: