Maputo, June 11, 2026 (Lusa) - The Mozambican government will levy a 0.5% tax on gross revenue from electricity exports to fund universal access to energy, as part of the national strategy to achieve full coverage by 2030.
According to the regulation approved by the Cabinet and published in the Official Gazette, the Universal Energy Access Levy “is set at 0.5% of the gross value of revenues from electricity export activities”.
The decree, in force since 5 June, to which Lusa had access on Thursday, states that the measure arises from the need to “ensure the financing of electricity supply connections to new consumers, within the context of the country’s electrification programme”, which by the end of 2025 had already reached 67% of the population.
The levy applies to all concessionaires that carry out ‘directly or indirectly, temporarily or permanently, electricity export activities’.
Electricity exports from Mozambique fell by 41% from January to September 2025, to around €275 million, due to the drought at the Cahora Bassa Hydroelectric Plant (HCB) – owned by the Mozambican state, in which the Portuguese company Redes Energéticas Nacionais (REN) holds a 7.5% stake, one of the largest dams in Africa, accounting for over 80% of the country’s electricity production.
According to data from the Bank of Mozambique’s latest report on the country’s exports, dated April, these sales in the first nine months of last year, amounting to US$318.2 million (€275 million), compare with US$535.3 million (€462.1 million) in the same period of 2024.
The regulation now in force also stipulates that the chargeable event shall be “the actual delivery of electricity at the delivery point established by the parties”, levied on “the total gross revenue obtained from electricity export activities”.
Payment may be made quarterly, “on the actual amount calculated for the quarter”, or annually, “in advance, in a single lump sum”.
The companies concerned are required to submit declarations to Mozambique Customs and annual reports to the Energy Regulatory Authority, including information on quantities exported, selling prices, revenue obtained and amounts of the levy paid.
In the event of non-compliance, the decree provides for “enforced collection” by the Tax Authority and interest on arrears “at a rate of 0.75% per month on the total amount owed” when the delay exceeds 30 days.
The revenue collected will be channelled into an electrification account and earmarked exclusively for projects linked to expanding access to energy. The decree stipulates that 60% of the funds will be invested in projects outside the national electricity grid, through the Energy Fund (Funae), and 40% in projects included in the national grid, under the responsibility of Eletricidade de Mozambique (EDM).
PVJ/AYLS // AYLS
Lusa
