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Contents

Official guidance
Double Taxation Relief Manual

DT13600PP · Double Taxation Relief Manual: Mozambique

  • DT13601 · Admissible taxes
  • DT13602 · Mozambique: Underlying Tax
  1. Double Taxation Relief Manual: Mozambique: contents
  2. Double Taxation Relief Manual: Mozambique: admissible taxes

DT13601 | Double Taxation Relief Manual: Mozambique: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

Admissible for unilateral relief:

Corporate Income Tax (Imposto sobre o Rendimento das Pessoas Colectivas- IRPC).

Property tax (contribuição predial) but not the stamp tax levied on the property tax or additional charge.

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