A non-resident entity having a PE in Mozambique is subject to tax on its worldwide income attributable to such PE. The income is subject to tax at the same rate as applicable to resident companies.

There is no further remittance/ branch profit tax imposed on the after-tax profits of a PE remitted to its head office.

Non-residents without a PE in Mozambique are subject to a final and definite withholding tax on the income earned by them in Mozambique.