DoubleTaxationTaxes on salary: Mozambique preliminary data
How much income tax and social contributions are paid on a salary in Mozambique, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | MZN 4,450,933 ≈ €60,000 |
|---|---|
| Income tax | MZN 1,208,958 ≈ €16,297 |
| Employee contributions | MZN 133,528 ≈ €1,800 |
| Take-home pay | MZN 3,108,446 ≈ €41,903 |
| Employer contributions and payroll taxes | MZN 178,037 ≈ €2,400 |
| Employer's labour cost | MZN 4,628,970 ≈ €62,400 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 MZN 2,225,466 | €60,000 MZN 4,450,933 | €120,000 MZN 8,901,865 |
|---|---|---|---|
| Company | MZN 640,934 32.0 % | MZN 1,281,869 32.0 % | MZN 2,563,737 32.0 % |
| Sole proprietor · Imposto Simplificado para Pequenos Contribuintes (ISPC) — commerce, industry, agriculture (turnover up to MT 1,000,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Imposto Simplificado para Pequenos Contribuintes (ISPC) — commerce, industry, agriculture (MT 1,000,001-2,500,000) | MZN 89,019 4.4 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Imposto Simplificado para Pequenos Contribuintes (ISPC) — commerce, industry, agriculture (MT 2,500,001-4,000,000) | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · ISPC — liberal professions (lawyers, economists, engineers, accountants, consultants) | MZN 333,820 16.7 % | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Mozambique yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 74.182209 MZN (UN Treasury — UN operational rates of exchange, MZN per USD effective 31 Dec 2025 (in force until the next rate of 15 Jan 2026), 2026-01-02) ↗
Sources
- Boletim da República I Série n.º 248 (supl.), 29 Dec 2025: Lei 9/2025 (ISPC), Lei 11/2025 (IRPS), Lei 12/2025 (IRPC) — AT legislation library
- Autoridade Tributária de Moçambique — IRPC Modelo 22 declaração de rendimentos (taxa normal 32%, art. 61 n.º 1 CIRPC)
- INSS Moçambique — Taxa contributiva (4% employer + 3% employee)
- INSS Moçambique — Taxa contributiva TCP (self-employed 7%)
- UN Treasury — UN operational rates of exchange (rates effective 31 Dec 2025)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.