Mozambique Tax Calculator (2026)
Income tax rates and take-home pay for Mozambique
Using Maputo for state/regional taxes. Region selection coming soon.
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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 as an expat working in 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. As a resident employee subject to worldwide income taxation, you'll also pay a 3% employee social security contribution that reduces your taxable income, plus a fixed municipal tax of 510 MZN annually in Maputo. The calculator applies a personal deduction of 1,800 MZN for single taxpayers with no dependents.
What is the highest tax bracket in Mozambique?
The highest income tax bracket in Mozambique is 32% on income exceeding 1,512,000 MZN. This applies to the highest earners in the country's five-tier progressive tax system.
Do I have to pay social security contributions in Mozambique?
Yes, as an employee in Mozambique you must contribute 3% of your gross income to social security, which is deductible from your taxable income. This employee contribution is separate from the employer's 4% contribution, which is not deducted from your pay.
Are taxes different in other regions of Mozambique besides Maputo?
This calculator uses Maputo as the default subnational region and includes the Maputo municipal tax of 510 MZN. Tax rates may vary by region in Mozambique, so if you're relocating to a different city or province, you should verify the local municipal tax requirements.
What deductions can I claim on my Mozambique income tax?
You receive a flat personal deduction of 1,800 MZN as a single taxpayer with no dependents, plus additional tax bracket deductions that range from 2,100 MZN to 141,540 MZN depending on your income level. Your 3% employee social security contribution is also deducted from your gross income before calculating tax.
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