Living in Mozambique: IRPS Code amended by Law No. 11/2025 of December 29, 2025; Mozambique is not included in the list of French conventions

This page reports information published by the Government of Mozambique Portal, the Mozambique Information Agency (AIM), the BOFiP (French Public Finances Office), and service-public.gouv.fr. The Personal Income Tax Code (IRPS) was amended by Law No. 11/2025 of December 29, 2025. AIM reports that the President of the Republic promulgated six laws from the tax package that day, including the law amending the IRPS, and that these laws entered into force on December 29, 2025.

Mozambique is not included in the BOFiP list of tax treaties concluded by France. The tax residency criteria for individuals and the applicable income tax rates are not detailed here: this page does not include any figures that are not confirmed by an official source.

IRPS reform: what official sources have established

The table below lists the two official publications read for this page.

The six laws cited by the AIM are the Customs Tariff, the Specific Consumption Tax Code (ICE), the Simplified Tax for Small Taxpayers, the VAT Code, the Law Amending the Personal Income Tax (IRPS), and the Law Amending the Corporate Income Tax (IRPC). The AIM presents the package as aiming for "greater fiscal justice and equity"; the Government Portal speaks of standardization, modernization, and greater efficiency of tax legislation. Neither page provides residency criteria, rates, or tax brackets.

Tax residence and income tax scale

The tax residency criteria for individuals are not detailed here. The current IRPS tax rates, withholding taxes, and capital gains tax regime are also not detailed here: Law No. 11/2025 amended the Code, and the applicable values can be found in the text of the law published in the Boletim da República and on the website of the Autoridade Tributária de Moçambique (www.at.gov.mz).

This page does not include guides or summaries prior to the reform, nor notes from cabinets: their criteria and brackets may have been modified by the 2025 law.

Relationship with France: Mozambique is not included in the BOFiP list

The BOFiP annex "List of tax treaties concluded by France" (version published on 29/04/2026) only lists treaties in force on 1 January 2026. Mozambique is not included: the annex lists Montenegro and then Namibia, without mentioning Mozambique. This annex does not address the question of whether another agreement exists; the page makes no mention of it.

The BOFiP (Official Bulletin of Public Finances) reiterates, with regard to Article 4 B of the French General Tax Code (CGI) (§ 10), that individuals are considered domiciled in France if they have their home or principal residence there, if they carry out a professional activity there, whether salaried or not, unless it is carried out on an ancillary basis, and if they have the center of their economic interests there. It specifies that double taxation treaties mitigate the effects of this definition, as international law prevails over domestic law (§ 10), and that taxpayers domiciled in France are subject to unlimited tax liability, subject to the provisions of these treaties (§ 20).

Service-public.gouv.fr (page verified on April 15, 2026) describes the situation of a French citizen who goes to live or work abroad:

• If he is a tax resident in France, he is taxable on all his income; if he is a non-resident, he is most often taxable only on his income from French sources;
• In the year of departure, he declares the income received from January 1st to the date of departure, with this date and his new address, and the income from French sources received afterwards on form 2042-NR;
• For French-source income of a non-resident, minimum rates of 20 % up to €29,579 of income and 30 % above that apply, the higher amount between the progressive scale and these rates being retained;
• The page does not detail the criteria for tax residence, which it says are determined by the tax authorities according to the situation.

Leaving France is subject to exit tax and tax residence: our dedicated pages, listed below, detail these points.

What this page does not cover

It does not detail the criteria for tax residency for individuals, the IRPS tax scale and its withholdings, the taxation of dividends, interest and capital gains, the purchase of real estate by a foreigner, local property taxes, inheritance and gift taxes, social security, or residency permits. These points fall under Mozambican law and should be verified with the Autoridade Tributária (Tax Authority). Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Mozambique.

What changes depending on your situation

• Your resident or non-resident status with regard to the IRPS Code as amended by Law No. 11/2025.
• The nature of your income: salary, dividends, interest, rent, capital gains.
• Your tax residence in France, year by year, in the absence of a treaty in the BOFiP list.
• The location of your assets and accounts determines which declarations must be filed in France.

The rule depends on your situation. No results are guaranteed.