All land in Mozambique is owned by the State. Foreigners acquire a DUAT (Right of Use and Benefit of Land), which functions as a 50-year renewable lea... Read Morese. To hold a DUAT, individuals must have residency or own a Mozambican company. For private islands in the Bazaruto or Quirimbas Archipelagos, additional "Special Protection Zone" regulations apply. Buyers pay a SISA (Property Transfer Tax) of 2% for urban property and 10% for some rural acquisitions. Read Less