Mozambique Moves to Improve Mining Taxation With New National Mineral Atlas Initiative
The Mozambican Tax Authority (AT) has launched a national consultation to develop a comprehensive “Mineral Atlas”, a document aimed at consolidating geological, chemical, and economic information on minerals with industrial and commercial potential.
The initiative seeks to modernise mineral classification, improve tax efficiency, and enhance transparency across the extractive sector, the AT announced on Friday.
According to the institution, the Mineral Atlas will help standardise classification criteria and support the revision of tax rates, while also enabling more accurate valuation of mineral products. The resource will detail mineral types, characteristics, and regions of occurrence throughout the country.
Consultation Phase Underway
The Tax Authority is currently engaging internal units and key state institutions as part of the consultation process. The Atlas is being developed under the Efficient Taxation for Inclusive Development Programme (TEDI), which supports efforts to modernise tax administration and strengthen revenue mobilisation.
“This instrument is extremely important for the efficient taxation of mining activities, as it complements the introduction of reference prices for minerals,” the AT stated. It emphasized that accurate data will be crucial for ensuring fair and transparent taxation.
Institutional Collaboration
The Mineral Atlas is being prepared in coordination with the Ministry of Mineral Resources and Energy, the National Mining Institute (INAMI), and the Kimberley Process Management Unit (UGPK).
Once consultations are complete, contributions will be incorporated into the final document, which will include laboratory analyses of Mozambique’s mineral resources.
Mining Sector Challenges: Debts, Licences and Compliance
Mozambique’s mining sector has faced significant oversight challenges. In late September, tax authorities reported identifying 2 billion meticais (€26.7 million) in unpaid taxes related to mining surface fees and production over the past five years.
During the first half of the year, the government issued 1,858 mining licences and recovered 301.3 million meticais (€3.9 million) in outstanding tax debts. Authorities also identified 223.4 million meticais (€2.9 million) in enforceable guarantees, which will be used to support the rehabilitation of abandoned mines.
New Rules for Responsible Resource Use
In March, the government announced new measures to ensure mineral and energy resources are used in ways that benefit the country. It also expressed plans to open up areas classified as “idle” to exploration.
As of March, Mozambique had around 3,000 exploration licences, highlighting the scale of activity and the importance of stronger governance tools like the Mineral Atlas.
The initiative is expected to become a foundational resource for improving transparency, enhancing taxation accuracy, and strengthening oversight in Mozambique’s rapidly growing mining sector.
