Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
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Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Mozambique - Introduces fiscal measures to promote growth and improve the business environment
Mozambique
Introduces fiscal measures to promote growth and improve the business environment
30 Dec 2022The Government introduced changes to the Corporate Income Tax Code through Law 20/2022, gazetted on 30 December 2022. The law includes the following fiscal incentive measures: - Reduction of the corporate tax rate for agriculture, aquaculture and urban transport from 32% to 10%; - Reduction of the withholding tax rate from 20% to 10% on payments to foreign entities providing services to national agricultural companies; - Elimination of the withholding tax on interest from external financing for agricultural projects; and creation, within the next three years, of tax incentives for new investments in the agriculture, agro-processing, manufacturing, tourism and urban transport sectors through accelerated depreciation (for half of the useful life) for investments made in facilities and equipment related to the company’s production activity, provided it creates at least 20 permanent jobs.
The changes occurred within the context of the Economic Acceleration Stimulus Package announced by the Government on 9 August 2022.
The amendment entered into force on 1 January 2023 and will remain valid until 31 December 2025.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Not industry specific
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Sources:
- DLA Piper Africa, Amendments to the Corporate Income Tax Code, https://www.dlapiperafrica.com/en/mozambique/insights/2023/Amendments-to-the-corporate-income-tax-code.html, 30 Jan 2023
- ENsafrica.com, MOZAMBIQUE: Fiscal measures for growth promotion introduced, https://www.ensafrica.com/news/detail/6231/africa-tax-in-brief, 27 Sep 2022
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications
