Mozambique Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Primary Legislation

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Travel Rule

Not adopted

Tax Reporting

**The nature of the activity:** Is it an investment, a trade, a service, or a form of remuneration?. **The entity involved:** Is it an individual or a business entity?. **For Individuals (Imposto sobre o Rendimento das Pessoas Singulares - IRPC):**. If an individual frequently buys and sells crypto with the intention of profit (e.g., day trading), the gains could be considered business income and taxed at progressive IRPC rates (up to 32%).. If an individual holds crypto as a long-term investment and sells it occasionally, the gains might be considered "other income" or a capital gain on movable property, subject to IRPC at progressive rates.

Key Facts

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