Mozambique IRPS progressive rate schedule

What this value means

PINPOINT CORRECTED (2026-08-07, from the BR text, adversarially re-verified): the general progressive schedule lives in ARTIGO 54 (Taxas gerais) do CIRPS, NOT in Artigo 54-A. Artigo 54-A — added by Artigo 2 of Lei n.º 11/2025 (BR pp. 2180-(17)–(18)) — is the AUTONOMOUS taxation regime: mais-valias (capital gains) on a ladder identical in shape to the general table (which is exactly why the two are confused, including by an outside audit and by our own earlier citation), plus 35% on undocumented/confidential/illicit expenses. Lei 11/2025 alters arts. 21, 22, 26, 34, 48, 50, 57, 65, 65-A and 72 and touches Artigo 54 NOWHERE, so 2026-01-01 is a restatement-basis date (`effective_from_basis: restatement`): it marks the latest amending law against which the schedule was verified unchanged, not a change to the schedule, whose statutory home is the Lei 33/2007 code as republished by Lei 19/2017 — neither republication text being freely retrievable to primary-verify the origin date. 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
# $0.005 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-tax

Other Mozambique series: MIMO rate (Taxa de Juro de Política Monetária) · IVA standard rate · VAT registration threshold · Sectoral minimum wages (salários mínimos por sector) · Public holidays · CPI inflation (year-on-year) · IRPC standard rate · Withholding tax rates · Commercial legal interest rate (taxa de juro comercial) · Statutory social-insurance contributions

The same figure elsewhere: Namibia · Niger · Nigeria · Republic of the Congo · Rwanda · all 34