Mozambique VAT
Calculator 2026

Standard 17% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 AT rates.

AT 2026 Standard 17% Zero-Rated Exports MZN · Mozambican Metical

Last verified: 2026 · Source: AT (at.gov.mz)

2026 Rates: Standard VAT rate is 17%. Zero-rated: Export goods. Exempt: Unprocessed food, Medical services, Agricultural inputs. Registration threshold: MZN 2M/year. Tax authority: AT.

VAT Calculator MZN · Mozambican Metical
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (MZN) MT10,000
MT100MT10M
AmountOr type exact value
MT
VAT RateSelect applicable rate
Total (VAT Inclusive)
MT0
Pre-Tax Amount —
VAT Amount —
Applied Rate 17%
VAT as % of Total 0%
Annual projection (×12) —
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Mozambique — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.
VAT Registration
Annual Turnover Threshold
MZN 2M
Register with AT when turnover exceeds this
Standard Rate17%
Tax AuthorityAT
CurrencyMZN (MT)
Tax Year2026
Zero-Rated (0%)
→ Export goods
VAT Exempt Items
✓ Unprocessed food
✓ Medical services
✓ Agricultural inputs
✓ Educational services
Disclaimer: Rates are for guidance only. Always verify with AT (at.gov.mz) for official rates and your specific tax situation. AfroTools is not a tax advisor.
Mozambique VAT Calculator
Mozambique VAT Calculator
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FAQ

Mozambique VAT — Common Questions

What is the standard VAT rate in Mozambique?
The standard VAT rate in Mozambique is 17% as of 2026. This is levied on most goods and services sold within Mozambique.
How do I add VAT to a price in Mozambique?
Multiply the pre-tax price by 1.1700 (i.e., price × (1 + 0.17)). Example: MT10,000 × 1.1700 = MT11,700 including VAT.
How do I remove VAT from a price in Mozambique?
Divide the VAT-inclusive price by 1.1700. Example: MT11,700 ÷ 1.1700 = MT10,000 pre-tax.
What goods are VAT exempt in Mozambique?
VAT-exempt goods and services in Mozambique include: Unprocessed food, Medical services, Agricultural inputs, Educational services. Zero-rated (taxable at 0%) include: Export goods.

VAT in Mozambique: Key Facts

Mozambique applies a value-added tax known as Imposto sobre o Valor Acrescentado (IVA) at a standard rate of 16%. IVA was introduced on 1 June 1999, replacing the previous circulation tax. The 16% rate has remained stable since introduction. Certain goods and services are exempt from IVA, including basic food products (bread, rice, maize flour, cassava), medical and pharmaceutical services, educational services, financial transactions, public transport, and agricultural inputs. Exports, including aluminium, coal, and agricultural products, are zero-rated. The Autoridade Tributária de Moçambique (AT) administers IVA. Businesses with annual turnover exceeding MZN 2.5 million must register for IVA. Monthly IVA returns must be filed by the last business day of the following month. Mozambique has been modernizing its tax system with electronic filing (e-Tributação) and electronic invoicing. The country's natural gas discoveries have increased focus on ensuring proper taxation of the extractive sector. Input IVA can be deducted against output IVA, with refund provisions for businesses in a net credit position. The AT has been strengthening compliance monitoring and expanding the taxpayer base.

Common Questions About Mozambique IVA

When was IVA introduced in Mozambique?

IVA was introduced in Mozambique on 1 June 1999, replacing the previous circulation tax. The 16% rate has remained stable since the tax's introduction.

What food items are exempt from IVA in Mozambique?

Exempt food items include bread, rice, maize flour, cassava, and other basic staples. These exemptions help protect lower-income households from the burden of indirect taxation on essential foods.

What is the IVA registration threshold in Mozambique?

Businesses with annual turnover exceeding MZN 2.5 million must register for IVA with the Autoridade Tributária de Moçambique. Smaller businesses may be subject to simplified tax regimes.

How are IVA returns filed in Mozambique?

Monthly IVA returns must be filed by the last business day of the month following the tax period. The AT provides electronic filing through the e-Tributação platform.

Who administers IVA in Mozambique?

The Autoridade Tributária de Moçambique (AT) administers IVA, income tax, customs duties, and other government revenues. The AT has been modernizing with electronic filing and invoicing systems.

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Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Mozambique - high risk - AfroTools source audit

Official source links

Law, regulation, or version

Last verified: 2026 · Source: AT (at

Calculation methodology

The calculator splits the entered amount into net amount, VAT, and VAT-inclusive total using the displayed standard or custom VAT rate. Zero-rated and exempt categories are treated as decision guidance and must be confirmed against the linked authority material before filing.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Product classification, exemption, and zero-rating rules can require invoice-level review.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: 1,000 at the displayed standard VAT rate.
Expected: VAT equals 1,000 multiplied by the displayed rate; total equals net amount plus VAT.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount with the displayed standard VAT rate.
Expected: Net amount equals total divided by 1 plus the rate; VAT equals total minus net amount.
Why: Confirms reverse VAT handling for invoices that already include tax.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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