Introduction Investors Top 25 Investment Climate Tourism Sector Legislation Process Guides

Legislation

Laws and regulations relevant to investment and business operations.

Tourism and Conservation
Document Author Date Size Document Type Contents
Law on Forestry and Wildlife GoM 1999 216kb Legislation on forestry and wildlife (English) This law lays down the principles and rules for the protection, conservation and sustainable use of forest and wildlife resources within the framework of integrated management, for the economic and social development of Mozambique.
Regulations on the Law on Forestry and Wildlife GoM 1999 304kb Regulations on the Forestry and Wildlife law (English) These regulations apply to all activities involving protection, conservation, exploitation and production of forest and wildlife resources and also covers the marketing, transport, storage and primary transformation of these resources. Of particular reference to the tourism industry are the regulations governing national parks and reserves.
Forestry and Wildlife Regulations Annex I GoM 2002 180kb First Annex to Forestry and Wildlife law This annex classifies lists of the timber-producing species referred to in the Forestry and Wildlife Law
Forestry and Wildlife Regulations Annex II GoM 2002 156kb Second Annex to Forestry and Wildlife law This annex provides the list of protected animals that cannot be hunted according to the Forestry and Wildlife legislation
Forestry and Wildlife Regulations Annex III GoM 2002 156kb Third Annex to Forestry and Wildlife law This annex details the graduation of fines for infractions of forestry and wildlife legislation.
Decree 12/2002 for Law on Forestry and Wildlife GoM 2002 28kb Governmental Decree The Council of Ministers passed a Decree in 2002 authorises the Regulations to the Law on Forestry and Wildlife
Tourism Law GoM and Club of Mozambique 2004 188kb English translation of the Tourism Law This Law sets down the legislation that applies to tourism activities, public sector activities directed at promoting tourism, suppliers of tourism products and services, tourists and consumers of tourism products and services.
Regulations on community benefits from tourism GoM 2005 124kb Decree/ regulations (Portuguese) Decree/ regulations governing the community benefits with regards to tourism. The decree states that 20% of the value of taxes derived from tourism should be awarded to local communities. It includes details of community registration, management, and finance distribution etc.
Diving Regulations Decree GoM and Club of Mozambique 2006 188kb Legislative regulations on amateur diving The new decree (replacing that of 1968) requires full registration and authorisation of dive centres from the National Maritime Authority. The provisions primarily refer to the admission, certification and practice of diving instructors and divers.
Taxes and tariffs for Protected Areas GoM 2009 152kb Decree Decree/ regulations outlining tax and tariffs for protected areas in Mozambique (parks and reserves)
Conservation Policy and Implementation Strategy - Portuguese GoM 2009 1.03mb Decree Policy outlining the strategy for the conservation of Mozambique’s natural resources and biodiversity.
Land, Property, Fractional Ownership, Environmental Impact Assessment
Document Author Date Size Document Type Contents
Land Law Legislation GoM and Club of Mozambique 1997, 1999 256kb English translation of the new Land Law (1997), Land Law Regulations (1999) and the Technical Annexe This collection of legislation covers the key aspects of land occupation and use. It contains rules on the delimitation of community lands and the governing fees payable by land users, as well as details on the relationship between the public and the Cadastre Services, and the rights and duties of titleholders.
Regulations of Industrial Free Zones in Mozambique GoM 1999 72kb Decree/ Regulations Legal Framework to orientate and regulate the establishment and development of Industrial Free Zones in Mozambique.
Law on Environmental Impact Assessments (EIAs) GoM 2004 1.04mb Law (Portuguese) The law addresses all issues concerning the environmental impact assessment of land prior to development, including pollution, infra-structure, sustainable management, audits, responsibilities and sanctions.
Regulations governing EIAs GoM 2004 1.54mb Regulations (Portuguese) The regulations to the law on environmental Impact Assessments.
Urban land Regulations GoM and Club of Mozambique 2006 276kb Regulations on Land Law concerning Urban areas The regulations laid out are confined to establishing a uniform system of access to urban land based on town planning schemes.
Urban land Regulations GoM 2006 896kb Decree/ regulations (Portuguese) Regulations on urban land.
Co-ownership Decree Summary GoM 2007 128kb Non-legal summary of new co-ownership/ timeshare legislation This summary, to be read in conjunction with Decree 40/2005, lays down the principal points of the approved Time-share legal diploma affecting property in Mozambique. It goes through the investors, the rights, and the enforcements.
Law on Land Planning GoM 2007 692kb Law (Portuguese) The law sets the legal framework for land planning and the basis for the Policy on Land Planning. The law aims to regulate the interests of all parties; public, private, economic, social and cultural – including those of local communities.
Policy on Land Planning GoM 2007 592kb Legal policy (Portuguese) This policy deals with the implementation of the Law on Land Planning, and its universal applicability.
Regulations on Timeshare GoM 2007 304kb Regulations on Timeshare Law These regulations go through the details of using the timeshare legislation passed in Mozambique. They describe the legal framework, timeshare rights, property registration, transfer of rights, fractional ownership and licensing.
Tax
Document Author Date Size Document Type Contents
Basic Law on the Tax System Mozambique GoM 2002 112kb Law 15/2002 The Law establishes the principles of organisation of the tax system in the Republic of Mozambique. It defines the guarantees and obligations of taxpayers and the tax administration authorities, it sets down the basic procedures for assessment and collection of taxes, and it establishes the general regime of tax infringements.
Corporate Income Tax Code (IRPC) GoM and Club of Mozambique 2003 388kb Corporate Income Tax Code (Portuguese) Corporate Income Tax (IRPC) is a direct tax on income obtained during the taxation period by liable persons in the terms of the present Code. The legislation details incidence, exemptions, determination of the chargeable amount, rates, assessment, payment and auxiliary obligations and inspection.
Code of Fiscal Benefits - English GoM, CPI 2009 80kb English translation of Code of Fiscal Benefits Legislation applies to all entities registered for fiscal purposes the Investment, Petroleum or Mining Law, entitling them to tax and customs benefits. The legislation describes procedures to obtain the benefits, sanctions, and benefits under the Investment Law (including those for hotel and tourism activity).
Code of Fiscal Benefits - Portuguese GoM, CPI 2009 56kb Code of Fiscal Benefits Legislation applies to all entities registered for fiscal purposes the Investment, Petroleum or Mining Law, entitling them to tax and customs benefits. The legislation describes procedures to obtain the benefits, sanctions, and benefits under the Investment Law (including those for hotel and tourism activity).
Employment, Labour
Document Author Date Size Document Type Contents
Employment of Foreigners Decree
Available on request 		GoM 2003 - Decree (Regulations) translated into English The legal framework to regulate the employment of foreign citizens including provisions on the employment contract, work permit and monitoring and penalties.
Labour Law (New) GoM 2007 400kb Legislation in Portuguese The new labour law outlines general principles such as maternity leave and data protection, before laying out provisions on sources of labour, employment relationships, suspension and termination of employment, collective rights and employment relations, health, hygiene and safety, vocational training, social security and supervision. It is generally considered that the new law will make the labour market more flexible with longer duration of term contracts and fewer restrictions.
Investment
Document Author Date Size Document Type Contents
Law on Investment GoM 1993 72kb Legislation translated into English A uniform legal framework for the process of carrying out national and foreign investment in Mozambique. Without compliance with the provisions of this law, investments are not eligible for guarantees and incentives (set out in Chapter 2) such as remittance of funds abroad.
Regulation on Investment Law GoM 2009 160kb Legislation translated into English These regulations update the previous 1995 version. Of particular note is the article on Special Economic Zones and the regulations of the ‘Integrated Tourism Establishment Zone Company/ Developer’ and ‘Integrated Tourism Establishment Zone’.

 

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Last updated: 27th October 2010