Mozambique Tax Calculator (2026)
Income tax rates and take-home pay for Mozambique
Using Maputo for state/regional taxes. Region selection coming soon.
Mozambique Income Tax Brackets (2024)
| Bracket | Income Range | Rate |
|---|---|---|
| 0 to 42,000 MZN | MZN 0 - MZN 42,000 | 10.0% |
| 42,000 to 168,000 MZN | MZN 42,000 - MZN 168,000 | 15.0% |
| 168,000 to 504,000 MZN | MZN 168,000 - MZN 504,000 | 20.0% |
| 504,000 to 1,512,000 MZN | MZN 504,000 - MZN 1,512,000 | 25.0% |
| Over 1,512,000 MZN | MZN 1,512,000+ | 32.0% |
Maputo Municipal Tax
| Bracket | Income Range | Rate |
|---|
Employee Social Security Contribution
| Bracket | Income Range | Rate |
|---|---|---|
| 3% employee contribution | MZN 0+ | 3.0% |
Key Facts
Tax Year
2024
Currency
MZN
Top Rate
32.0%
Brackets
5 brackets
Allowance
None
Social Contributions
1 item
Assumptions
- · Model assumes resident employee subject to worldwide income taxation.
- · Municipal tax represented by Maputo city fixed annual amount of MZN 510.
- · Personal deduction of MZN 1,800 applied for single taxpayer with no dependents.
- · Employee social security contribution of 3% is deductible from taxable income.
- · Employer social security contribution of 4% is excluded as employer-only charge.
- · Tax-free thresholds in source data treated as deductions after tax calculation, not allowances.
- · Non-resident 20% flat rate not modeled; representative resident model used.
Frequently asked questions
How much income tax will I pay if I move to Mozambique?
Mozambique uses a progressive tax system with five income tax brackets ranging from 10% on income up to 42,000 MZN, increasing to 32% on income over 1,512,000 MZN. The amount you pay depends on your total income, and the calculator above shows your exact tax liability based on your salary. Note that this data is based on Maputo as the default region, and rates may vary in other subnational areas.
What deductions can I claim on my Mozambique income tax?
You receive a personal deduction of 1,800 MZN as a single taxpayer with no dependents, plus additional bracket-based deductions that increase as your income rises. Additionally, your 3% employee social security contribution is deductible from your taxable income before the tax brackets are applied. These deductions significantly reduce your actual tax burden compared to your gross salary.
Do I have to pay social security contributions in Mozambique?
Yes, employees are required to contribute 3% of their gross income to social security, which is automatically deducted from your paycheck and reduces your taxable income. This is separate from income tax and is a mandatory contribution for all resident employees subject to Mozambique's tax system.
Is there a municipal or local tax in Mozambique?
Yes, if you live in Maputo, you are subject to a municipal tax of 510 MZN per year, which is a fixed annual amount regardless of your income level. Other regions in Mozambique may have different municipal tax rules, so you should verify the specific requirements for your location.
What is the highest tax rate in Mozambique?
The highest marginal income tax rate in Mozambique is 32%, which applies to income exceeding 1,512,000 MZN annually. This progressive system means only the portion of your income above that threshold is taxed at this rate; lower portions of your income are taxed according to the lower brackets.
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