- Country Information
- Mozambique
What are the Personal Income Tax Regulations in Mozambique?
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 | Number of Dependents | Rate | |||||
Minimum | Maximum | 0 | 1 | 2 | 3 | 4 | |
- | 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.
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