Decree No. 12/2026 approving the Regulations on Special Economic Zones and Industrial Free Zones.

This Decree approves the Regulation governing the creation, establishment and operation of Special Economic Zones (SEZs) and Industrial Free Zones (IFZs) in Mozambique, including the legal regime applicable to operators and investment projects within these zones. The Regulation aims to promote economic growth, industrialization and structural transformation of the economy by attracting strategic investments and providing favourable infrastructure, legal and institutional conditions. It seeks to diversify the national economy, enhance export capacity, strengthen value chains, create employment opportunities, and foster technological development and innovation, while also promoting regional development and increasing the productive capacity based on local resources. The Regulation establishes a comprehensive framework for the authorization, management, supervision and operation of SEZs and IFZs, including eligibility criteria for activities and investment projects, governance arrangements, and the rights and obligations of operators. It defines procedures for project approval, licensing, and land use rights, and introduces special regimes (labour, migration, fiscal and customs) to facilitate investment and trade, including export-oriented production and customs incentives.
The Regulation also integrates environmental protection requirements, mandating environmental impact assessments and mitigation measures, alongside social responsibility obligations such as local employment, infrastructure provision and community development. Enforcement mechanisms include monitoring, inspections, and sanctions for non-compliance, ensuring alignment with national development and regulatory objectives.