GAZEDA,Special Economic Zones Office, is a Mozambican Government body established on 18th December 2007. This body is entrusted the mission to promote and coordinate activities related to the establishment, development and Management of Special Economic Areas (ZEE’s) and Free Industrial Areas(ZFI’s);

It is also the role of this Mozambican Government body:
•To coordinate and develop activities to promote national and foreign investment initiatives for the Special Economic Areas (ZEE’s) and Free Industrial Areas (ZFI’s);
•To receive, check and registrar investment proposals to be implemented in the Special Economic Areas (ZEE’s) and Free Industrial Areas (ZFI’s);
•Approve investment projects;
•Issue investment certificates/licenses.

FISCAL BENEFITS

The Special Economic Areas (ZEE’s) and Free Industrial Areas (ZFI’s) benefit from fiscal and non-fiscal incentives, namely: exemption in payment of customs duties when importing building materials, equipments, accessories, spare parts and other goods aimed at prosecuting licensed activities within the Special Economic Areas (ZEE’s) as well as Value Added Tax (VAT) exemption in domestic purchases and importations

NON-FISCAL BENEFITS

•Granting of Land Use and Benefit Rights (DUAT’s) and Environmental Impact Assessment (EIA);
•Simplified procedures in profit repatriation;
•More flexible labor regime particularly in hiring foreign labor and licensing procedures;
•Special and extensive migratory regime;
•Free currency exchange regimen which also allows off-shore operations;
•Decentralized and accelerated investment projects appraisal and authorization processes.

Fiscal Incentives for Special Economic Area Companies

•IRPC (Companies’ Revenue Tax) exemption in the first three fiscal years;
•Reduction of the IRPC rate in 50% from the fourth to the tenth fiscal year;
•Reduction of the IRPC rate in 25% from the eleventh to the fifteenth fiscal year;

Fiscal Incentives for Free Industrial Areas Companies and Operators

•IRPC (Companies’ Revenue Tax) exemption in the first ten fiscal years;
•Reduction of the IRPC (Companies’ Revenue Tax) rate in 50% from the eleventh to the fiftieth fiscal year;
•Reduction of the IRPC (Companies’ Revenue Tax) rate in 25% during project life cycle.

Fiscal Incentives for Isolated Companies in Free Industrial Areas Regimen

•IRPC (Companies’ Revenue Tax) exemption in the first five fiscal years;
•Reduction of the IRPC (Companies’ Revenue Tax) rate in 50% from the sixtieth to the tentieth fiscal year;
•Reduction of the IRPC (Companies’ Revenue Tax) rate in 25% during project life cycle.
In order to invest in the Special Economic Areas and in the Free Industrial Areas and also to access to fiscal and non-fiscal incentives the investor needs to be acquainted with the GAZEDA regulations. Click here ( for downloads) to access regulations and forms.