In Mozambique, personal income tax regulations are designed to ensure that individuals contribute to the country's tax system based on their earnings.
Tax Rates
Mozambique employs a progressive tax system where the tax rate increases with the level of income. The income tax rates for individuals are structured as follows:
Limit | Limit | Number of Dependents | Number of Dependents | Number of Dependents | Number of Dependents | Number of Dependents | Rate |
Minimum | Maximum | 0 | 1 | 2 | 3 | 4 | Rate |
- | 20 249,99 | - | - | - | - | - | 0% |
20 250,00 | 20 749,99 | - | - | - | - | - | 10% |
20 750,00 | 20 999,99 | 50,00 | - | - | - | - | 10% |
21 000,00 | 21 249,99 | 75,00 | 25,00 | - | - | - | 10% |
21 250,00 | 21 749,99 | 100,00 | 50,00 | 25,00 |
| - | 10% |
21 750,00 | 22 249,99 | 150,00 | 100,00 | 75,00 | 50,00 | - | 10% |
22 250,00 | 32 749,99 | 200,00 | 150,00 | 125,00 | 100,00 | 50,00 | 15% |
32 750,00 | 60 749,99 | 1 775,00 | 1 725,00 | 1 700,00 | 1 675,00 | 1 625,00 | 20% |
60 750,00 | 144 749,99 | 7 375,00 | 7 325,00 | 7 300,00 | 7 275,00 | 7 225,00 | 25% |
144 750,00 | 144 750,00 | 28 375,00 | 28 325,00 | 7 300,00 | 28 275,00 | 28 225,00 | 32% |
Taxable Income
Taxable income includes:
Salaries and Wages: Income earned from employment.
Business Income: Profits from self-employment or business activities.
Investment Income: Earnings from investments, including interest and dividends.
Deductions and Allowances
Mozambique provides certain deductions and allowances to reduce taxable income, including:
Social Security Contributions: Contributions to the social security system are deductible.
Dependents: Taxpayers may claim deductions for dependents, including children.
Filing and Payment
Tax Year: The tax year in Mozambique runs from January 1 to December 31.
Filing Deadline: Tax returns must be filed by March 31 of the year following the tax year.
Payment: Taxes are typically paid in advance, with periodic payments required throughout the year.