Tax Residency Rules by Country
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Tax residency in Mozambique
Mozambique determines individual tax residency on a calendar-year basis. An individual is considered tax resident for the year to which the income relates if any of the following apply: presence in Mozambique for more than 180 days during that year; on 31 December, having a dwelling in Mozambique under conditions that imply the current intention to maintain and occupy it as a habitual residence; being a member of the crew of a ship or aircraft at the service of an entity with residence, head office, or effective management in Mozambique; or being a public employee or agent of the Mozambican State exercising functions or commissioned abroad. Individuals not meeting any of these conditions are non-resident for that year; where dual residence arises, an applicable double tax treaty may resolve residence using tie-breaker criteria such as permanent home, centre of vital interests, habitual abode, nationality, or mutual agreement.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
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