Starting a Business in


Below is a detailed summary of the bureaucratic and legal hurdles faced by entrepreneurs wishing to incorporate and register a new firm in Mozambique. It examines the procedures, time and cost involved in launching a commercial or industrial firm with between 10 and 50 employees and start-up capital of 10 times the economy's per-capita gross national income.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies. The most recent round of data collection was completed in June 2016.

Compare Mozambique to 189 other economies.

  • 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 previous procedure.