Mozambique cryptocurrency tax guide
Mozambique does not have specific cryptocurrency legislation, and this research pass found no central bank (Banco de Moçambique) circular or tax authority guidance addressing crypto. One secondary source suggests general national tax principles would apply in the legislature's absence of crypto-specific rules. A separate secondary source goes further, reporting individual crypto income and gains are taxed under progressive personal income tax brackets of 10%-32% with no separate capital gains tax -- this directly conflicts with a third source (TaxAtlas) stating crypto gains aren't taxed at all. This guide does not resolve that conflict.
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Tax authority: Autoridade Tributária de Moçambique (AT) · Last reviewed 2026-10-29 · Next review due 2027-04-29
This is educational information, not individualized tax or legal advice. Cryptocurrency taxation changes quickly and depends on personal circumstances — confirm current rules with Autoridade Tributária de Moçambique (AT) or a qualified local tax professional before relying on it.
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What this guide covers
This guide documents the absence of a confirmed crypto tax framework in Mozambique for 2025. at.gov.mz wasn't directly fetched. This is educational information, not individualized tax advice.
Tax treatment of cryptocurrency
Mozambique doesn't have specific cryptocurrency legislation, and this research pass found no central bank circular or Autoridade Tributária guidance addressing crypto taxation specifically. A CMS expert guide on crypto-asset taxation covers Mozambique, confirming the framing that general national tax principles apply because the legislature hasn't addressed crypto specifically. But sources then directly conflict on what that actually means in practice: a separate secondary guide claims individual crypto income and gains are taxed under Mozambique's progressive personal income tax brackets (10%-32%), with no separate capital gains tax, while a third source (TaxAtlas) states crypto gains aren't taxed at all. This guide doesn't resolve that conflict, since neither position was independently verified against at.gov.mz.
Common taxable events
- Per one secondary source's reading: crypto income and gains generally, under Mozambique's progressive personal income tax brackets. This guide doesn't treat this as settled, given the directly conflicting 'not taxed' position from a separate source.
Potentially non-taxable events
- Per a separate, conflicting source's reading: crypto gains generally, reported as untaxed. This guide doesn't treat this as settled either.
- Simply buying and holding crypto isn't a taxable event under either reading.
Tax rates and thresholds
This guide doesn't assert a single confident rate, given the direct conflict between a reported 10%-32% progressive personal income tax rate on crypto (one source) and a 'not taxed' position (a separate source). No specific capital gains tax exists in Mozambique, per the same 10%-32% source.
Cost basis and calculation
Not confirmed in this research pass.
Reporting and compliance
- This guide doesn't identify a confirmed individual reporting obligation specific to crypto under current Mozambican tax law.
Residency and cross-border issues
Not resolved in this research pass.
Example
This guide omits a worked tax example, given the direct conflict between a reported 10%-32% progressive rate and a separate 'not taxed' position, neither independently verified against a primary Mozambican source.
Official resources
- Autoridade Tributária de Moçambique (AT): https://www.at.gov.mz/
- Banco de Moçambique: https://www.bancomoc.mz/
Limitations and review information
Tax year covered: 2025. Last verified: October 29, 2026 (citation-integrity pass; CMS guide's real URL now cited directly; a conflicting specific rate claim found and disclosed). Known gap: at.gov.mz wasn't directly fetched, and no Mozambican legal or tax-authority source addressing crypto was located. The CMS expert guide's specific question-by-question answers (fiat exchanges, mining, staking, DeFi, loss offsets) weren't retrieved and should be read directly before relying on any conclusion. This is educational information only, not individualized tax advice — confirm current specifics directly with the AT, Banco de Moçambique, or a qualified Mozambican tax professional.
Sources
- Crypto Tax Legislation & Law in MozambiqueSecondary source
CMS · Checked 2026-10-29
Supports: That Mozambique has no crypto-specific tax law, so general national tax principles apply by default, and that no specific legal treatment is given to crypto-assets or NFTs. This guide's prior version could only retrieve this page's introductory framing, not its full answers to specific questions (fiat exchanges, mining, staking, DeFi, loss offsets) -- those specific answers were still not retrieved in this pass and remain a gap.
A secondary crypto-tax guide reporting 10%-32% progressive personal income tax on crypto, no separate CGT · Checked 2026-10-29
Supports: A specific claim that individual crypto income and gains are taxed under Mozambique's progressive personal income tax brackets (10%-32%), with corporations at 32% and no separate capital gains tax. This directly conflicts with TaxAtlas's position that Mozambique doesn't tax crypto gains at all -- neither claim is independently verified against at.gov.mz, which was not directly fetched. This guide does not resolve the conflict.
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