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 |
|---|---|---|
| Bracket 1 | MZN 0 - MZN 42,000 | 10.0% |
| Bracket 2 | MZN 42,000 - MZN 168,000 | 15.0% |
| Bracket 3 | MZN 168,000 - MZN 504,000 | 20.0% |
| Bracket 4 | MZN 504,000 - MZN 1,512,000 | 25.0% |
| Bracket 5 | MZN 1,512,000+ | 32.0% |
Tax credit: MZN 1,800
Municipal Personal Tax (Maputo City)
| Bracket | Income Range | Rate |
|---|
Social Security (INSS)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Contribution | MZN 0+ | 3.0% |
Key Facts
Tax Year
2024
Currency
MZN
Top Rate
32.0%
Brackets
5 brackets
Tax Credit
MZN 1,800
Social Contributions
1 item
Assumptions
- · Representative subnational tax used for Maputo city.
- · The MZN 1,800 personal tax credit for single/married taxpayers is included as a tax credit.
- · Social security (INSS) is 3% for employees.
- · Income tax brackets were derived from the deduction-based table in the source.
Frequently asked questions
How much income tax do I pay in Mozambique?
Mozambique uses a progressive income tax system with five brackets ranging from 10% to 32%. Your tax rate depends on your income level, starting at 10% on earnings up to 42,000 MZN, and increasing to 32% on income above 1,512,000 MZN. You also receive a personal tax credit of 1,800 MZN to reduce your overall tax liability.
What is the social security contribution rate in Mozambique?
Employees in Mozambique contribute 3% of their gross income to social security (INSS). This contribution is mandatory and is deducted from your salary, though it does not reduce your taxable income for income tax purposes.
Do I have to pay municipal tax in Maputo?
Yes, if you are a resident of Maputo city, you pay a Municipal Personal Tax of 510 MZN per year. This is a fixed amount that applies in addition to your national income tax and social security contributions. Municipal tax rates may differ in other regions of Mozambique.
What is my take-home pay after taxes and contributions?
Your take-home pay is calculated by subtracting income tax (based on your bracket and the 1,800 MZN credit), social security contributions (3% of gross income), and municipal tax (510 MZN in Maputo) from your gross salary. The calculator on this page will show you an exact estimate based on your income.
Is Mozambique's income tax progressive or flat?
Mozambique uses a progressive tax system with five income brackets, meaning higher earners pay a higher percentage of their income in tax. The rates increase from 10% at the lowest bracket to 32% at the highest, so your overall tax burden increases as your income grows.
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