Portugal Mozambique double taxation agreement: is it in force?
Yes: the AT list shows a double taxation convention between Portugal and Mozambique, in force since 1 January 1994. Aviso n.º 55/95 published 3 March 1995.
- Country
- Mozambique
- Name in the AT list
- Moçambique
- Status per the AT table
- in force
- Legal instrument (as printed by AT)
- Resolução da Assembleia da República n.º 36/1992 de 30/12 - Protocolo que Revê CDT (Res. As. Rep. 36/2009 de 8 de Maio)
- Aviso, publication and entry into force (as printed by AT)
- Aviso n.º 55/95 publicado em 03-03-1995 EM VIGOR DESDE 01-01-1994. Protocolo em vigor desde 07.06.2009 (Aviso MNE n.º 45/2009, de 21 de Agosto)
- Entry into force of the convention
- 1 January 1994
- Aviso publication date
- 3 March 1995
- Official instrument
- Convention text (PDF) on the AT list of conventions
Moçambique - Protocolo que Revê a Convenção (Resolução da Assembleia da República n.º 36/2009, de 08/05) - Sources
- Autoridade Tributária e Aduaneira, list of conventions, retrieved 5 November 2026; Quadro resumo das convenções 2026, retrieved 5 November 2026
What this page does not say
We do not show withholding tax rates, residence rules or how the convention applies to a person or a company: those are in the convention text linked above, and the Autoridade Tributária e Aduaneira decides. This page is not tax advice.
The AT texts are in Portuguese and are quoted as printed. The English labels are ours.
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