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 MZNMZN 0 - MZN 42,00010.0%
42,000 to 168,000 MZNMZN 42,000 - MZN 168,00015.0%
168,000 to 504,000 MZNMZN 168,000 - MZN 504,00020.0%
504,000 to 1,512,000 MZNMZN 504,000 - MZN 1,512,00025.0%
Over 1,512,000 MZNMZN 1,512,000+32.0%

Maputo Municipal Tax

Bracket Income Range Rate

Employee Social Security Contribution

Bracket Income Range Rate
3% employee contributionMZN 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 in Mozambique as an expat?

Mozambique uses a progressive income tax system with five 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 (which is deductible from your taxable income) and a fixed Maputo municipal tax of 510 MZN annually. The exact amount depends on your salary level and which bracket you fall into.

What deductions can I claim on my Mozambique income tax?

You can claim a personal deduction of 1,800 MZN as a single taxpayer with no dependents, plus additional tax bracket deductions that increase with your income level. For example, if you earn between 42,000 and 168,000 MZN, you get a bracket deduction of 2,100 MZN; between 168,000 and 504,000 MZN, it's 10,500 MZN. Your 3% employee social security contribution is also deductible from your taxable income before tax is calculated.

Do I pay different taxes if I work in a different Mozambique city?

This calculator uses Maputo as the default region for municipal taxes, which includes a fixed annual charge of 510 MZN. Tax rates can vary by region in Mozambique, so if you're working in a different city or province, you may have different municipal tax obligations. We recommend checking with local tax authorities or an accountant familiar with your specific location.

Is there a tax-free threshold in Mozambique before I start paying income tax?

Mozambique doesn't have a traditional tax-free threshold; instead, the tax system applies deductions after calculating tax on your full income. You receive a personal deduction of 1,800 MZN and additional bracket-specific deductions depending on your income level, which effectively reduce your tax liability rather than exempting income from taxation entirely.

What is the total tax burden including social contributions?

Your total tax burden includes income tax (calculated on progressive brackets), a 3% employee social security contribution, and a 510 MZN annual Maputo municipal tax. The social security contribution is deductible from your taxable income, which lowers your income tax amount. Use the calculator above to see your exact take-home pay based on your specific salary.

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