Mozambique income tax rates
Imposto sobre o Rendimento das Pessoas Singulares (IRPS) — general progressive rates on annual taxable income of resident individuals, Artigo 54 do Código do IRPS approved by Lei n.º 33/2007, de 31 de Dezembro, amended by Lei n.º 20/2013, de 23 de Setembro, altered and republished by Lei n.º 19/2017, de 28 de Dezembro, and amended by Lei n.º 11/2025, de 29 de Dezembro (in force 1 January 2026).
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Lei n.º 11/2025, de 29 de Dezembro (Boletim da República I Série n.º 248, Suplemento, 29/12/2025; Artigo 6: 'A presente Lei entra em vigor a 1 de Janeiro de 2026'), Artigo 2 aditando o Artigo 54-A ao Código do IRPS — tabela 'Rendimentos colectáveis em meticais (A) / Taxas (B)': Até 42.000 = 10%; De 42.001 a 168.000 = 15%; De 168.001 a 504.000 = 20%; De 504.001 a 1.512.000 = 25%; Além de 1.512.000 = 32%. Band structure corroborated by the Regulamento do Código do IRPS (Decreto n.º 8/2008), Artigo 3: 'As taxas gerais do imposto fixadas no artigo 54 do Código do IRPS… variam de 10% a 32%, por escalões de rendimento colectáveis anuais, de acordo com a tabela constante do mesmo artigo' |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
SOURCING CAVEAT, STATED PLAINLY: the verbatim text of Artigo 54 itself could not be machine-read (the republished Código do IRPS from Lei n.º 19/2017 is not published on at.gov.mz and the Boletim da República is sold, not published, by Imprensa Nacional). The thresholds served here are taken from the IDENTICAL five-band table that Lei n.º 11/2025 added as Artigo 54-A (autonomous taxation of capital gains) effective 1 Jan 2026, cross-checked against the tax authority's own regulation confirming that Artigo 54's general rates run from 10% to 32% across annual taxable-income brackets. The bands are long-standing and have not been re-indexed; effective_from is the date the CURRENT consolidated text of the Code (as amended by Lei n.º 11/2025) entered into force, not the date the thresholds were last changed. THE PRACTICALLY BINDING SCHEDULE IS MONTHLY, NOT ANNUAL. Employment income (first category) is excluded from englobamento and taxed by withholding under Artigo 65-A, whose table Lei n.º 11/2025 restates verbatim (unchanged since 2014). Monthly gross salary in MT, tax to withhold at the lower limit of the band for 0 dependants, and coefficient applied to each additional metical above that lower limit: up to 20,249.99 = NIL; 20,250.00-20,749.99 = 0.00 + 0.10; 20,750.00-20,999.99 = 50.00 + 0.10; 21,000.00-21,249.99 = 75.00 + 0.10; 21,250.00-21,749.99 = 100.00 + 0.10; 21,750.00-22,249.99 = 150.00 + 0.10; 22,250.00-32,749.99 = 200.00 + 0.15; 32,750.00-60,749.99 = 1,775.00 + 0.20; 60,750.00-144,749.99 = 7,375.00 + 0.25; 144,750.00 and above = 28,375.00 + 0.32. Deduct 50.00 MT per dependant from the base amount in the 22,250-32,749.99 band and above (e.g. 4+ dependants: 28,225.00 at the top band); in the low bands the dependant columns step the entry point up. EFFECTIVE EXEMPTION: no IRPS is withheld on monthly gross pay up to 20,249.99 MT (about 243,000 MT/year); separately, Artigo 56 (Mínimo não tributável), as amended by Lei n.º 20/2013, provides that annual taxable income of 225,000.00 MT or less is not taxed, the excess being subject to tax. Both are confirmed by the AT's own brochure 'Principais alterações ao Código do IRPS'. WHAT LEI 11/2025 CHANGED from 1 Jan 2026: digital goods and digital services brought into the source rules (Art. 22 n.º 1 m)); new 10% liberatory rates on e-money agents' commissions and on income from digital supplies (Art. 57 n.º 3 e)-g)); income subject to autonomous taxation excluded from englobamento; 35% autonomous rate on undocumented, confidential or unlawful expenses (Art. 54-A n.º 2); revocation of Art. 30 n.º 1 b) and c), Art. 33, Art. 52 n.º 2 b), Art. 65 n.º 4, Art. 73 and Art. 74 — abolishing the simplified regimes, with second-category taxpayers required to migrate to organised accounting (Art. 4). Liberatory rate for non-residents on Mozambican employment income remains 20% (Art. 57 n.º 2 b)). Residents only; the Council of Ministers has 180 days from publication to issue regulations, so implementing rules were still pending at confirmation. AT brochure: https://www.at.gov.mz/por/content/download/89906/782696/version/1/file/Folheto+-+C%C3%B3digo+do+IRPS.pdf
Get it programmatically
curl https://afriref.dev/v1/mz/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mz/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mz/income-taxOther Mozambique series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate