Main differences between SEZs and IFZs

  • Special Economic Zones (SEZs) are zones of general economic activity, geographically delimited and governed by a special customs regime in which goods entering, circulating, transforming and leaving Mozambican territory are totally exempt from any tax, customs or foreign exchange obligations.
  • Although very similar to SEZs, Industrial Free Zones are different in the sense that:
    + IFZs are located in closed regions
    + IFZs only host industries
    + Firms operating in IFZs have to export at least 70% of their total production

Location of main IFZs

So far, 5 major IFZs have been created

  • Beluluane (Internal Resolution 15/99 of 12 October 1999, located in Maputo Province, private management)
  • Locone (Decree 50/2011 of 10 October 2011, located in Nampula Province, private management)
  • Minheuene (Decree 50/2011 of 10 October 2011, located in Nampula Province, private management)
  • Mocuba (Decree 29/2014 of 6 June 2014, located in Nampula Province, private management)
  • Revúboè (Decree 41/2016 of 3 October 2016, Tete Province)

Tax incentives

Investments in IFZs are eligible to specific tax incentives .