FTM Report Mozambique 2023

This is the Fair Tax Monitor report on Mozambique published in 2023. The report focuses on the extractive industries and tax system of Mozambique, where significant foreign investment has been attracted from multinational corporations in extractive industries such as gas and mining. Owing to unfair international tax rules, a lack of
inclusive public spending, and insufficient transparency, these investments have not
made a significant contribution to increasing tax revenue and reducing inequality in

The findings are derived primarily from a desk review relying on research on the
provisions of Mozambique’s laws and the way in which they affect the fairness of
its tax system.

The report structure generally follows the criteria of the FTM Common Research
Framework (CRF). It begins with a description of Mozambique’s tax system, followed by
an assessment of each of the criteria of the CRF and ends with an in-depth analysis of the fiscal structures and taxation of extractive industries in Mozambique.

The report is available in both English and Portuguese.