Audits of Mozambique’s extractive sector resulted in the identification of 10.2 billion meticais (€137.4 million) by September, during a period marked by strengthened tax inspections and revenue growth, the Mozambique Tax Authority (AT) announced this Monday.
In a statement on activities carried out in the extractive sector between January and 30 September 2026, the AT highlights results in tax inspections, revenue collection and monitoring of mining, oil and gas operations, noting that audits conducted on companies in the sector enabled it to identify around 10.2 billion meticais (€137.4 million).
It adds that this work was supported by consultants from the Efficient Taxation for Inclusive Development Project (TEDI) and the African Tax Administration Forum (ATAF).
In tax terms, the identification of an amount (apuramento) refers to the sum that the tax administration determines to be at issue following audits and inspection activities, based on an analysis of companies’ tax returns, operations and records.
In terms of revenue collection, the AT reports that revenues from megaprojects reached 14 billion meticais (€189.1 million), of which 2.5 billion meticais (€34.5 million) came from the mining sector and 11.4 billion meticais (€154.5 million) from the oil and gas sector.
According to the statement, revenue increased by 84% compared with the same period last year, a development driven “above all by the performance of the oil and gas sector”.
The institution also reports a 103% increase in specific taxes on the extractive sector compared with the same period of the previous year, with the mining sector contributing around 86% of revenue and the oil and gas sector accounting for the remaining 14%.
As part of its monitoring activities, the AT conducted visits to 30 projects located in the provinces of Cabo Delgado, Niassa, Nampula and Manica. According to the statement, the initiative enabled “the monitoring of operations carried out by companies in the mining and oil and gas sectors and the strengthening of on-the-ground inspection capacity”.
Under its monitoring and tax compliance activities, the AT identified capital gains of 282.53 million meticais (€3.8 million) and US$1.3 million (€1.1 million) arising from transactions involving the transfer of shareholdings in mining and oil and gas assets.
The AT adds that it monitored three international ruby auctions held between January and July this year, which generated total revenue of US$83.73 million (€71.8 million) and Mining Production Tax (IPM) of US$8.07 million (€6.9 million).
In the statement, the AT highlights the strengthening of internal capacity-building activities through the organisation of training courses on matters relating to the extractive sector, the development of specialised studies, participation in the revision of tax legislation and the holding of workshops for the institution’s various departments, with the aim of “improving the quality of tax inspections and tax risk management”.
