| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | No dedicated STR-specific licence law confirmed. Mozambique's tourism accommodation sector is governed by general tourism and business registration le |
| Tax Rate | IRPS (personal income tax): progressive rates under Mozambican law. IRPC (corporate income tax): 32% standard rate. VAT: 17% standard rate. Tourism ta |
| Night / Day Cap | Unknown — no statutory STR day cap identified for Maputo or nationally. |
| Minimum Stay | Unknown — no statutory minimum stay confirmed. |
| Permit Fee | Business licence (alvará) fees: Unknown specific amounts (set by Maputo City municipality). Tourism establishment registration with ANT: Unknown. No c |
| Penalties | Operating an unlicensed commercial accommodation: potential fines under Mozambican Commercial Code and municipal by-laws (specific amounts Unknown). T |
| Primary Residence Required | Unknown — not stipulated in identified STR-specific regulations. |
| Occupancy Limit | Unknown — no confirmed STR occupancy limit regulation. |
Short-term rental operations in Maputo are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: No dedicated STR-specific licence law confirmed. Mozambique's tourism accommodation sector is governed by general tourism and business registration legislation under the Ministry of Tourism (MITUR) an. The associated permit fees are Business licence (alvará) fees: Unknown specific amounts (set by Maputo City municipality). Tourism .
Short-term rental operators in Maputo should be aware of these tax obligations: IRPS (personal income tax): progressive rates under Mozambican law. IRPC (corporate income tax): 32% standard rate. VAT: 17% standard rate. Tourism tax: no confirmed STR-specific tourism levy identified as of July 2026. ATM (Autoridade Tributária de . Yes — rental income is subject to Mozambican tax law. Operators must register with the Tax Authority of Mozambique (AT — Autoridade Tributária de Moça.
Key operational rules for vacation rental hosts in Maputo include: Primary residence requirement: Unknown — not stipulated in identified STR-specific regulations.. Rental day cap: Unknown — no statutory STR day cap identified for Maputo or nationally.. Occupancy limit: Unknown — no confirmed STR occupancy limit regulation.. Minimum stay: Unknown — no statutory minimum stay confirmed..
Zoning considerations for short-term rentals in Maputo: Maputo City zoning administered by the Conselho Municipal de Maputo. Residential properties used for commercial accommodation may require change-of-use approval. No confirmed STR-specific zoning restr. Density rules: Unknown — no STR density or saturation rules identified for Maputo.. Insurance: Unknown — no confirmed STR insurance mandate..
Hosts who fail to comply with Maputo's short-term rental regulations may face enforcement action. Operating an unlicensed commercial accommodation: potential fines under Mozambican Commercial Code and municipal by-laws (specific amounts Unknown). Tax evasion: penalties under Mozambican Tax Adminis.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Maputo: No confirmed platform-reporting or data-sharing obligations for Mozambique as of July 2026..
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Maputo with proper registration and permits. Maputo's STR market is lightly regulated in practice, with no dedicated STR law and minimal registration activity (0% licensed listings identified in 2025 AirROI analysis). The legal framework relies
Yes. Maputo requires the following for short-term rental operation: No dedicated STR-specific licence law confirmed. Mozambique's tourism accommodation sector is governed by general tourism and business registration legislation under the Ministry of Tourism (MITUR) and the National Tourism Authority (ANT — Autoridade Nacional do Turismo). Commercial accommodation op.
Short-term rental hosts in Maputo are subject to the following tax obligations: IRPS (personal income tax): progressive rates under Mozambican law. IRPC (corporate income tax): 32% standard rate. VAT: 17% standard rate. Tourism tax: no confirmed STR-specific tourism levy identified as of July 2026. ATM (Autoridade Tributária de Moçambique) may apply a simplified presumptive tax.
Hosts who operate without proper permits in Maputo may face enforcement. Operating an unlicensed commercial accommodation: potential fines under Mozambican Commercial Code and municipal by-laws (specific amounts Unknown). Tax evasion: penalties under Mozambican Tax Administration Law (Lei n.º 1/2006 and subsequent amendme.
Mozambique does not have an STR-specific regulatory framework. The market is growing but remains in an early regulatory stage. Hosts face the primary risk of income tax non-compliance rather than STR-specific licensing enforcement. Future formalisation is likely as the tourism sector grows. The Ministry of Tourism (MITUR) and ANT are the relevant oversight bodies for accommodation classification.
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →