The tax incentives granted to Mozambique’s extractive industry are increasingly deepening inequalities within the tax system and reducing the State’s capacity to mobilize revenue to finance essential public services. This conclusion is drawn from a study conducted by the Center for Democracy and Human Rights (CDD) and Oxfam Moçambique entitled “Tax Incentives in Mozambique’s Extractive Industry: A Fiscal Justice Perspective”, which analyzed fiscal and financial data from large mining and petroleum projects over the past decade.
The study assessed six companies operating in the country’s extractive sector. Overall, the companies recorded effective tax burdens below not only international benchmarks but also the national average of 36.1%, a level that largely falls on the “ordinary” Mozambican entrepreneur, including small and medium-sized enterprises. https://cddmoz.org/wp-content/uploads/2025/12/Final_Tax-Incentives-Study_EN-version-3.pdf
