201 17 - PKF

Int. dialling code: +258. KEY TAX POINTS • Resident corporations are subject to corporate income tax (IRPC) on their worldwide income. Non-resident companies with a permanent establishment in Mozambique are liable for IRPC on the income attributable to that permanent establishment. • The standard rate of Values Added Tax is 17%. VAT is chargeable on the sale of almost all goods and ... ................
................