Legislative Update | July - September
This edition aims to present the legal instruments adopted in Mozambique from July through September 2026, organized hierarchically and categorized by sector of application.
Laws and Decrees
EXTRACTIVE INDUSTRY AND NATURAL RESOURCES SECTOR
Decree No. 48/2026 of August 14, 2026, Amends Article 4, Article 11(6), and Article 13 of Decree No. 40/2023, dated July 7 (which regulated the criteria for the allocation and management of the percentage of revenues earmarked for the development of the provinces, districts, and local communities where mining and oil exploration projects are implemented).
Effective date: August 14, 2026
EXTRACTIVE INDUSTRY AND NATURAL RESOURCES SECTOR
Decree No. 48/2026 of August 14, 2026, Amends Article 4, Article 11(6), and Article 13 of Decree No. 40/2023, dated July 7 (which regulated the criteria for the allocation and management of the percentage of revenues earmarked for the development of the provinces, districts, and local communities where mining and oil exploration projects are implemented).
Effective date: August 14, 2026
LABOR, FINANCE, PUBLIC SERVICE, AND JUSTICE SECTOR
Decree No. 52/2026 of September 3, 2026 Approves the Domestic Work Regulations and repeals Decree No. 40/2008 of November 26.
Effective date: March 2, 2027
Decree No. 47/2026 of August 10, 2026 Approves the Organic Statute of the General State Inspectorate, hereinafter referred to as IGE.
Effective date: August 10, 2026
Decree No. 28/2026 of July 1, 2026 Amends Articles 7, 21, 29, 31, 36, and 42 of the Regulations of the Specific Consumption Tax Code (ICE), approved by Decree No. 36/2023 of June 27.
Effective date: July 31, 2026
Decree No. 27/2026 of July 1, 2026 Amends Articles 14 and 58, as well as Tables V and VI, of the General Rules for Customs Clearance, approved by Decree No. 37/2023 of June 29.
Effective date: July 31, 2026
Decree No. 25/2026 of June 26, 2026 Sets the minimum purchase prices for seed cotton and oilseeds paid to producers and establishes the rate for seed cotton ginning, effective for the 2025/2026 Agricultural Year
Effective date: June 26, 2026
Law No. 10/2026 of June 29, 2026 Amends Article 176 of the General Statute of Civil Servants and State Employees, approved by Law No. 4/2022 of February 11
Effective date: June 29, 2026
Resolutions
FINANCE, PUBLIC SERVICE, JUSTICE, AND RESOURCES SECTOR
Resolution No. 5/2026 of July 9, 2026, ratifies the Agreement on Mutual Legal Assistance in Criminal Matters between the Republic of Mozambique and the Republic of Botswana, signed in Gaborone.
Effective date: July 9, 2026
Resolution No. 4/2026 of July 8, 2026, ratifies the Agreement on Mutual Legal Assistance in Criminal Matters between the Republic of Mozambique and the Republic of Kenya, signed in Maputo.
Date of entry into force: July 8, 2026
INDUSTRY SECTOR
Resolution No. 8/2026 of August 4, 2026, Approves the Report of the Parliamentary Commission of Inquiry to Investigate the Use of Hazardous Chemicals in Mining Activities in Manica Province.
Effective date: August 4, 2026
RESOURCES SECTOR
Resolution No. 66/2026 of August 11, 2026 Ratifies the Republic of Mozambique’s accession to the Agreement under the United Nations Convention on the Law of the Sea, adopted in New York on June 19, 2023
Effective date: August 11, 2026
Ministerial Decrees
PUBLIC SERVICE
Ministerial Decree No. 67/2026 of August 13, 2026 Approves the Classification Plan and Retention Schedule for Documents Related to Activities—Termination of the Energy Fund (FUNAE, FP)
Effective date: August 13, 2026
Ministerial Decree No. 68/2026 of August 20, 2026 Approves the Internal Regulations of the National Public Works Administration, a public institute, hereinafter referred to as ANOP, IP
Effective date: August 20, 2026
FINANCE AND ENVIRONMENT SECTOR
Ministerial Decree No. 69/2026 of August 24, 2026 Establishes the Monte Mabu Community Conservation Area, located in the District of Lugela, in the Province of Zambezia.
Effective date: August 24, 2026
Notices
FINANCE, COMMERCE, AND ENVIRONMENT SECTOR
Notice No. 5/GBM/2026 of July 28, 2026 Amends the foreign exchange position limits set forth in the Regulation on Prudential Ratios and Limits for Credit Institutions, approved by Notice No. 9/GBM/2017 of June 5.
Effective date: August 3, 2026
Notice No. 4/GBM/2026 of July 28, 2026 Establishes limits on cross-border payments made via bank cards and repeals Notice No. 9/GBM/2025 of December 9.
Effective date: July 28, 2026
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