Mozambique
Taxed on net self-employment income under IRPS progressive rates (10-32%), not capital gains. Crypto payouts are converted to MZN and declared annually; foreign payments rely on self-assessment.
Self-employment / second-category business and professional income under IRPS; business income, not capital gains.
Progressive IRPS 10-32% on net second-category income; ~20% on independent services (10% withholding on certain services), credited against the final liability.
INSS attaches to employment; self-employed/independent contractors are generally outside mandatory INSS (voluntary affiliation).
Schedular IRPS (amended by Law 11/2025); self-employed file annual returns, with withholding on locally-paid services. A simplified regime exists for small taxpayers.
No specific crypto legislation; general IRPS rules apply, so USDC payouts are ordinary income valued in MZN at receipt. Foreign income is self-declared.