How to Start a Business in Mozambique in 2025
Our topics - Starting a business in Mozambique
Official Legal and Regulatory Requirements for Business Registration
Business types and legal structures
Incorporation and Registration
Obtaining a Unique Tax Identification Number NUIT
APIEX Investment and Export Promotion Agency
Confederation of Economic Associations of Mozambique (CTA)
Commercial Registry Offices and E-BAU
Boletim da República (BR): Mozambique's Official Gazette for Public Notices
The Beneficial Ownership Declaration for Foreign Investors in Mozambique
Mozambique in 2025 presents a compelling opportunity for strategic investment, driven by a recovering economy and significant government reforms aimed at attracting foreign capital. The legal landscape has been modernized by the 2022 Commercial Code, offering new, flexible corporate structures like the Simplified Joint Stock Company (SAS) that cater to a wide range of investors.
The establishment of the Agency for the Promotion of Investments and Exports (APIEX) as a centralized point of contact simplifies the process, particularly for those seeking tax and customs incentives. The government's strategic use of fiscal policy, including temporary tax reductions for key sectors, signals a proactive approach to economic diversification beyond traditional resource extraction.
For foreign investors, a recommended approach is to engage with APIEX early to ensure project approval and access to incentives. A clear distinction should be made between the nominal government fees for registration and the more substantial costs associated with a full professional service package.
However, a nuanced understanding of the operational environment is critical for success. While the legal reforms aim to reduce bureaucracy, the practical process still involves a hybrid of online and physical submissions, and timelines can be extended by bureaucratic hurdles. For companies in high-impact sectors like oil and gas, the emerging local content legislation represents a significant new compliance burden that must be addressed from the earliest stages of project planning.
