Audits from tax to Mozambican extractive sector amount to 137.4 million

Auditories to the Mozambican extractive sector resulted in the clearance of EUR 137.4 million by September, a period marked by the strengthening of the supervision and growth of revenues, today announced the Tax Authority (AT).

In a statement on the activities carried out between January and September 30, 2026 in the extractive sector, the TA highlights results in the monitoring, revenue collection and monitoring of mining and oil operations, indicating that the audits carried out to companies in that sector allowed to determine about 10,2 billion meticais (137.4 million euros).

He adds that this work was supported by consultants from the Taxation Project. Efficient for Inclusive Development (EDI) and the Forum of African Tax Administrations (ATAF).

In fiscal terms, the “clearance” corresponds to the amount that the tax administration concludes to be concerned after audits and inspection actions, following the analysis of corporate declarations, operations and records.

In the field of collection, AT states that megaproject revenues amounted to EUR 14 billion (189.1 million), of which EUR 2.5 billion (34.5 million) originated in the mining sector and EUR 11.4 billion in the oil sector.

According to the press release, revenue grew by 84% compared to the same period, which was driven by “mainly the performance of the oil sector”.

The institution also notes a 103% increase in excise duties compared to the same period of the previous year, with the mining sector contributing about 86% of revenue and oil with the remaining 14%.

As part of the control actions, AT carried out monitoring visits to 30 projects located in the provinces of Cabo Delgado, Niassa, Nampula and Manica, an initiative that enabled, according to the statement, “the monitoring of operations carried out by companies in the mining and oil sectors and the strengthening of the supervisory capacity on the ground”.

In the monitoring and fiscal framework component, the AT found capital gains of 282.53 million methics (EUR 3.8 million) and 1.3 million dollars (EUR 1.1 million) resulting from the transmission of holdings involving mining and oil assets.

The AT adds that it has followed three international ruby auctions, held between January and July this year, which generated an overall revenue of US$ 83.73 million (EUR 71.8 million) and a Mining Production Tax (MIP) of US$8.07 million (EUR 6.9 million).

In the statement, the TA highlights the strengthening of internal training actions, through the promotion of training in matters related to the extractive sector, the development of specialized studies, participation in the revision of tax legislation and workshops aimed at different sectors of the institution, with the aim of “improving the quality of supervision and management of fiscal risk”.