Industries

Oil & Gas and LNG

Mozambique has entered the execution phase of Africa's largest gas projects: Mozambique LNG (TotalEnergies) restarted construction in 2026, Coral Norte (Eni) is under construction and Rovuma LNG (ExxonMobil) is heading for its final investment decision. Hundreds of operators, EPC contractors and foreign suppliers need a compliant, fast and predictable local presence.

At dBA we support concession holders, subcontractors and suppliers across the chain: incorporation and registration of companies and branches, compliance with the Local Content Law (Law 9/2026), the petroleum sector's specific tax regime, withholding tax and VAT on contracts with non-residents, exchange control and repatriation, work permits for expatriates, payroll and INSS, foreign-currency accounting and group reporting.

Where we make the difference:

• Fast market entry:company, tax number (NUIT), licences, bank account and foreign-investment registration in one work plan.
• Local content:partnership structures with Mozambican entities, supplier certification and evidence of compliance.
• Project taxation:production tax, sector corporate income tax, transfer pricing, double tax treaties and cost recovery.

We work in English and Portuguese, with former Big Four partners who have already supported international operators and contractors in Cabo Delgado, Inhambane and Maputo.

Energy & Renewables

From the Mphanda Nkuwa dam to solar parks and grid expansion, energy is the sector where Mozambique will receive the most foreign capital over the next decade. Independent power producers, DFIs and renewable investors face a changing regulatory environment, long-term foreign-currency contracts and local-content and impact requirements.

We support developers and lenders with tax and corporate structuring of projects, financial modelling and project finance, due diligence, tax and customs incentives for equipment, lender reporting and socioeconomic and climate assessment.

Our work focuses on three pillars:

• Structuring and financing:project vehicles, agreements, incentives, models and DFI-ready documentation.
• Energy transition:renewables, bioenergy, clean cooking and circular economy.
• Impact:community benefits, local content and ESG reporting.

Financial Services

Banks, insurers, microfinance institutions and fintechs operate in Mozambique under close supervision by the Bank of Mozambique and the insurance regulator (ISSM), with growing capital, reporting, anti-money-laundering and digitalisation requirements.

We support financial institutions with sector taxation, IFRS 9 and IFRS 17, internal audit and controls, regulatory reporting, product structuring, acquisition due diligence and licensing of new operations, combining local knowledge with international standards.

Telecommunications & Technology

Telecommunications drive digital transformation in Mozambique and carry some of the heaviest tax and regulatory pressure: sector levies, withholding tax on international services, transfer pricing within multinational groups and INCM requirements.

We support operators, tower companies, infrastructure vendors and technology firms with tax planning and compliance, transfer pricing, audit, internal controls, finance-process automation and the structuring of network and data-centre investments.

Consumer Goods (FMCG) & Retail

Food, beverages, personal care and retail are among the most dynamic sectors in the country, with complex distribution chains, high exposure to VAT, customs duties and excise, and strong regional competition.

We help manufacturers, importers and distributors with tax and customs compliance, VAT refunds, inventory management and internal controls, audit, payroll for large sales teams and data for pricing and expansion decisions.

Agriculture & Agribusiness

Agriculture employs most Mozambicans and attracts investment in sugar, cashew, cotton, horticulture, forestry and processing. Projects combine land rights (DUAT), concessional finance, tax incentives and social-impact requirements.

We support agri-investors and processors with investment structuring, tax and customs incentives, feasibility studies and lender models, accounting and cost control by season, seasonal payroll and reporting to donors and DFIs.

Industry & Manufacturing

Industrialisation linked to gas, construction and import substitution creates opportunities for building materials, metalworking, packaging and assembly plants, often inside Special Economic Zones and Industrial Free Zones.

We support manufacturers with SEZ and IFZ licensing and incentives, VAT and duties on imported equipment, industrial costing and management control, audit, group transfer pricing and automation of finance and operations processes.

Mining & Mineral Resources

Coal in Tete, graphite in Balama, heavy sands in Moma and Chibuto, rubies in Montepuez and a growing portfolio of critical minerals make Mozambique a reference mining destination, with its own tax regime: mining production tax, resource rent tax, local-content rules and environmental and community obligations.

We support mining companies, service providers and traders with tax and corporate structuring, mining-regime compliance, transfer pricing on intra-group sales, exchange control and repatriation of export proceeds, audit, expatriate payroll and reporting to shareholders and regulators.

Transport, Logistics & Ports

The Maputo, Beira and Nacala corridors and the expansion of the Port of Maputo (DP World) place logistics at the centre of regional integration with South Africa, Zimbabwe, Zambia and Malawi.

We support logistics operators, freight forwarders, carriers and concession holders with customs and transit taxation, VAT on international services, structuring of concessions and partnerships, audit, cost control and process automation.

Real Estate & Construction

Investment in housing, offices, hospitality and gas- and energy-related infrastructure brings foreign contractors and developers to Mozambique who need to structure projects, partnerships and financing with tax certainty.

We support developers, contractors and funds with project and SPV tax structuring, VAT and withholding on construction contracts, project accounting and investor reporting, acquisition due diligence, asset valuation and partnership governance.

Health & Pharmaceutical

Clinics, laboratories, pharmaceutical distributors and health insurers operate in a highly regulated sector, with growth driven by private insurance, the gas projects and urban demand.

We support healthcare operators with licensing and compliance, taxation and incentives on imported equipment and medicines, internal controls and audit, investment and partnership structuring, professional payroll and reporting to investors and lenders.

Hospitality & Tourism

From business travel in Maputo to the Bazaruto and Quirimbas islands, hospitality combines seasonality, foreign-currency revenue, large teams and exposure to tourism and municipal levies.

We support hotels, resorts and tour operators with investment structuring and incentives, sector taxation and VAT, payroll and seasonal workforce management, revenue and cost control, audit and lender documentation.

Public Sector & State-Owned Enterprises

Public institutions, state-owned enterprises and projects funded by international partners face growing demands for transparency, public financial management and accountability.

We support the public sector with audit and controls review, implementation of public-sector accounting standards, restructuring and valuation of state-owned enterprises, project financial modelling and team capacity building through dBA Academy.

NGOs, Donors & International Organisations

Non-governmental organisations, UN agencies and donor-funded programmes manage funds under strict eligibility, reporting and audit rules, often with specific tax exemptions and international teams.

We support NGOs and donors with project audits and agreed-upon procedures, accounting by funding source, donor reporting, management of VAT and duty exemptions, payroll and expatriate obligations, internal controls and capacity building of local partners.