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
What are the income tax brackets 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. The brackets are: 10% (0-42,000 MZN), 15% (42,000-168,000 MZN), 20% (168,000-504,000 MZN), 25% (504,000-1,512,000 MZN), and 32% (over 1,512,000 MZN). This means your effective tax rate increases as your income grows.
How much do I pay in social security contributions in Mozambique?
As an employee in Mozambique, you contribute 3% of your gross income to social security, which is deductible from your taxable income. Your employer also pays a separate 4% contribution, though this does not affect your take-home pay calculation. This 3% employee contribution reduces both your taxable income and your net salary.
Are there any local or municipal taxes in Mozambique?
Yes, Mozambique has a municipal tax that varies by region. In Maputo, the default region for this calculator, residents pay a fixed annual municipal tax of 510 MZN. If you work or live in a different region, the municipal tax amount may differ, so it is worth checking your specific city's requirements.
What personal deductions can I claim on my Mozambique income tax?
Mozambique provides a post-tax personal deduction of 1,800 MZN for single taxpayers with no dependents, plus additional bracket-based deductions that increase with your income level. For example, if you earn between 42,000 and 168,000 MZN, you receive an additional 2,100 MZN deduction beyond the standard 1,800 MZN. These deductions reduce your final tax liability after your income tax is calculated.
Do I pay tax on worldwide income if I work in Mozambique?
Yes, if you are a resident of Mozambique, you are subject to income tax on your worldwide income, not just earnings within the country. This is important for expats and remote workers to understand, as income from foreign sources may also be taxable in Mozambique. Non-residents have different tax treatment, so your residency status matters for tax purposes.
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