Investment Incentives

The Investment Legislation, according to the value, localization and sector of activity provides customs and fiscal benefits to eligible projects, namely Generic Benefits, which is: • Exemptions on Importation Duties on equipment of class “K” of the Customs Tariff Schedule (the exemption is extensive to Value Added Tax). • Reduction of 50% on the real property transfer tax (SISA) on acquisition of immovable goods for Industry, Agro-industry and Hotels, provided that they are acquired in the first three (3) years counting from the investment authorization date.

Investment Tax Credit (CFI) Fiscal Credit for Investment (CFI) during 5 fiscal exercises: Nampula, Manica, Maputo City and Maputo Province —— 5% Gaza, Sofala, Tete and Zambézia —— 10% Niassa, Cabo Delgado and Inhambane —— 10%

Specific regimes • Agriculture;

Industrial Free Zones

• Tourism and Hotels
• Large Scale Projects
• Rapid Development Zones
• Investments under the Mining Law
• Investments under the Petroleum Law