Ease of Doing Business in


Mozambique Download Profile (1895.5KB, pdf)
Region Sub-Saharan Africa
Income Category Low income
Population 27,977,863
GNI Per Capita (US$) 580
City covered Maputo



DB 2017 Rank



DB 2017 DTF (% points)

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Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 137 134 down
53.78 53.82 down
Starting a Business 134 121 down
79.86 80.23 down
Dealing with Construction Permits 30 29 down
77.85 77.58 up
Getting Electricity 168 166 down
42.65 43.37 down
Registering Property 107 104 down
58.76 58.99 down
Getting Credit 157 152 down
25.00 25.00
Protecting Minority Investors 132 129 down
43.33 43.33
Paying Taxes 112 111 down
67.11 66.46 up
Trading across Borders 106 105 down
66.31 66.31
Enforcing Contracts 185 185
27.32 27.32
Resolving Insolvency 65 65
49.61 49.63 down

Positive=Doing Business reform making it easier to do business. Negative=Change making it more difficult to do business.

DB 2017 Rank: 134

DB 2016 Rank: 121

Change in Rank: down13

DB 2017 DTF (% points): 79.86

DB 2016 DTF (% points): 80.23

Change in DTF (% points): up0.37

Indicator Mozambique Sub-Saharan Africa OECD high income
Procedure – Men (number) info_outline 10.0 7.8 4.8
Time – Men (days) info_outline 19.0 27.3 8.3
Cost – Men (% of income per capita) info_outline 18.0 54.0 3.1
Procedure – Women (number) info_outline 10.0 7.9 4.8
Time – Women (days) info_outline 19.0 27.5 8.3
Cost – Women (% of income per capita) info_outline 18.0 54.1 3.1
Paid-in min. capital (% of income per capita) info_outline 0.0 33.1 9.2
No. Procedure Time to Complete Associated Costs

Obtain certification of uniqueness name (certidão de reserva de nome)

Agency: Legal Entities Registrar of Maputo (Conservatória do Registo das Entidades Legais)

The Registrar Office's administrative system was computerized, and name verification can be done in a day.
1 day MZN 100

Sign the contract before the notary

Agency: One-Stop Shop (Balcão de Atendimento Único)

According to Article 90 of Commercial Code, the Articles of Association is issued by written document signed by all partners before a notary. This can be done at the notary's office, the one-stop-shop (Balcão de Atendimento Único) or the Legal Entities Registrar (Conservatoria do Registo das Entidades Legais).
1 day MZN 250

Open a provisional bank account and pay registration fees

Agency: Bank

The purpose of the bank account is to deposit the share capital therein. Also, the entrepreneur can make a payment for the registration fees and the official gazette fees.

1 day no charge

Register the company, request a commercial registry certificate, and publish company statutes in the official gazette (Bolhetim da República)

Agency: Legal Entities Registrar of Maputo (Conservatória do Registo das Entidades Legais)

To register a company with the Legal Entities Registrar of Maputo, the following costs apply:

- The registration fees vary according to share capital: amounts up to MZN 5 million are taxable at a 0.4% rate, and amounts over MZN 5 million are taxable at a 0.03% rate.
- The fixed fee for publication of the articles of association is MZN 900 per 25 page- line (MZN 36 per line).

The Legal Entities Registrar coordinates the publication of the company statutes in the Official Gazette. Publication can take 3 days to 1 week.

3-7 days on average see procedure details

Register for taxes and obtain a Unique Tax Identification Number (NUIT)

Agency: Tax Department (Repartição de Finanças)

The company needs to register at the tax department (Repartição de Finanças).
2-5 days on average no charge

Apply for a simplified operating license at the One-Stop-Shop of Maputo

Agency: One-Stop Shop (Balcão de Atendimento Único)

The steps for obtaining a license are:
i) Filling in the license application form;
ii) Attach the following documents:
ii) A copy of a valid Identification Document or Passport or Driving License or Professional Registration Card or Voter Registration Card (for Mozambican citizens). A copy of the DIRE or temporary residence permit, with a validity of at least 6 months (for foreign citizens);
iv) A legal entity registration certificate or copy of the publication of the articles of association in the Government Gazette (Boletim da República) and proof of the quality of the applicant, for legal persons;
v) Copy of the proof of issuance of the NUIT (Unique Tax Identification Number).
vi) Information and document review by the relevant authority. If all is correct, the fee is paid and the license is issued. The current license cost is 50% of one minimum wage for the public sector, which is updated every April.

Business activities in 9 economic sectors (agriculture, commerce, industry, civil construction, communications, culture, fishing, services and tourism) can benefit from the Simplified Licensing regime. These sectors are fully listed in Decree 5/2012.
1 day MZN 1,576

Declare the beginning of activity at the tax department

Agency: Tax Department (Repartição de Finanças)

For VAT and corporate income tax, the notification of the beginning of business activity must be submitted 15 days before commencement. This notification must be submitted to the tax department of the appropriate fiscal district the form Modelo 6. In addition, this process requires the filing of Modelo 5 (in triplicate) and an authenticated copy of the operating license. The company is assigned unique taxpayer number (número único de identificação tributária) within 15 days, and an individual file for all taxes is opened.
7 days no charge
* 8

Declare the beginning of activity and register job candidates at the provincial employment center

Agency: Provincial Directorate of Labor

To register employees at the provincial employment center, the employer must request work cards within 30 days of the start of employment agreements, submit a schedule of work hours, and declare the employment of national workers in 30 days of the start of their respective employment agreement.

An employer with more than 10 employees must open a file (processo individual) and prepare four copies of a specific form for each worker, listing the name, position, skills, sex, date of birth, identity card number, date of entry, date of last promotion, wage or salary, and number of hours worked each month. These four copies are presented to the Employment Center, which after stamping them keeps three copies and returns one to the employer for public posting. This chart must be updated and approved annually by the Ministry of Labor.

Along with this form, the employer must submit the company’s annual holiday’s plan (plano de férias) and each employee’s work card (MZN 5,000 each), which includes identity information and the employee’s signature. Upon stamping, the Employment Center returns them to the company, which distributes them to each worker as an employee identification card.
1 day (simultaneous with previous procedure) Each copy of the chart costs 5 MZN, assuming 10 workers
* 9

Register workers with the social security system

Agency: One-Stop Shop (Balcão de Atendimento Único)

The employer must register the company within 15 days of the start of business activity and register employees within 30 days of the start of their employment agreements. A special form (boletim de identificação de beneficiaries) must be filled out for each employee and submitted to the Instituto Nacional de Segurança Social within 15 days of signing the labor contract, accompanied by an authenticated copy of that employee’s identity card, an authenticated copy of the operational license, and the company’s número único de identificação tributária (NUIT). A special form (ficha da empresa) must be filed for each company.
1 day (simultaneous with previous procedure) no charge
* 10

Subscribe to a workmen’s compensation insurance coverage

Agency: Insurance company

Companies have to provide their workers with life insurance for risks not covered by social security system. The life insurance (seguro colectivo) is required by Article 231 of the Decree 21, 2007 (Lei do Trabalho).
1 day (simultaneous with previous procedure) no charge

* Takes place simultaneously with another procedure.