Mozambique is moving to strengthen oversight and taxation in the mining sector through the development of a new national “Mineral Atlas,” a comprehensive document integrating geological, chemical, and economic data on industrial and commercially viable minerals. The Tax Authority announced that the initiative aims to modernise mineral classification, improve tax efficiency, and enhance transparency in the extractive industry. By standardising mineral classification and providing accurate information on mineral types, characteristics, and areas of occurrence, the Atlas will support updated tax rates and more accurate mineral valuation.
A consultation process is underway involving internal departments and key government bodies as part of the Efficient Taxation for Inclusive Development Programme (TEDI), which seeks to modernise tax administration and boost state revenue. The Tax Authority has highlighted that reliable data will be crucial to ensuring fair and transparent taxation, complementing the recent introduction of reference prices for minerals. The project is being carried out in collaboration with the Ministry of Mineral Resources and Energy, the National Mining Institute, and the Kimberley Process Management Unit, and laboratory analyses will be incorporated before finalisation.
The mining sector has faced significant supervision challenges, with authorities reporting over 2 billion meticais in unpaid taxes over five years linked to production and surface fees. During the first half of the year, 1,858 mining licences were issued and more than 301 million meticais in outstanding taxes were recovered, while additional enforceable guarantees were identified to support rehabilitation of abandoned mines. Earlier this year, the government also introduced new rules to ensure mineral and energy resources are used for national benefit and began opening previously inactive areas for exploration. With around 3,000 exploration licences currently active, the Mineral Atlas is expected to become a critical tool for improving transparency, strengthening governance, and ensuring more accurate and equitable taxation within Mozambique’s expanding mining industry.
