República de Moçambique — IRPF, IVA, INSS, IEC 2026
💰 IRPF Calculator (Imposto sobre o Rendimento)
Calculate annual personal income tax (IRPF) under Mozambique's progressive tax system. Top marginal rate: 32%. Tax-free threshold: MT 150,000/year.
MT
MT
📌 Deduções (Deductions):
Mandatory INSS contributions are tax-deductible. Life insurance premiums, health expenses, education expenses, and charitable donations to approved entities may also be deductible. The tax-free threshold of MT 150,000/year (MT 12,500/month) means no IRPF is payable on income below this level. Tax returns are due by 31 March of the following year.
📊 IRPF Tax Brackets 2026
Progressive personal income tax rates for individuals resident in Mozambique, per the IRPF Code (as amended).
Lower Limit (MT)
Upper Limit (MT)
Fixed (MT)
Rate %
0
150,000
0
0%
150,001
180,000
0
10%
180,001
240,000
3,000
15%
240,001
480,000
12,000
20%
480,001
720,000
60,000
25%
720,001
1,200,000
120,000
30%
1,200,001
Above
264,000
32%
📌 Fórmula:
Tax = Fixed Amount + Rate × (Taxable Income − Lower Limit). The first MT 150,000 of annual income is exempt from tax.
🏢 INSS Contribution Rates
Item
Employee
Employer
INSS (Social Security)
3%
7%
Total
3%
7%
📌 Note:
INSS contributions are based on gross salary, capped at the maximum contribution base (approximately MT 132,900/month). INSS covers retirement pensions, disability, survivor's benefits, maternity, and occupational injury benefits.
🧾 IVA Calculator (Imposto sobre o Valor Acrescentado)
Standard rate: 17%. Zero-rated: exports, basic food items (maize, cassava, rice). Exempt: financial services, medical services, education, residential rent, public transport.
MT
📌 Bens Isentos e com Taxa Zero:
Basic food items (maize flour, cassava, rice, beans, cooking oil), unprocessed agricultural products, exported goods and services, financial and insurance services, medical and pharmaceutical services, educational services, residential rent, and public transportation services.
👥 INSS Calculator (Segurança Social)
Calculate mandatory social security contributions under the Instituto Nacional de Segurança Social (INSS). Covers retirement pensions, disability, survivor benefits, maternity, and occupational injuries.
MT
📌 Prestações INSS:
The INSS system provides: retirement pension (after minimum 15 years of contributions, at age 60), disability pension, survivor's pension (widow/orphan), maternity benefit (60 days at full salary), occupational injury/disease compensation, and family allowances. The maximum contribution base is approximately MT 132,900/month. Contributions are tax-deductible for IRPF purposes.
🍺 IEC Calculator (Impostos Especiais sobre o Consumo)
Mozambique's excise duties (IEC) on alcoholic beverages, tobacco, petroleum products, vehicles, and sugar-sweetened beverages.
MT
MT
%
📌 IEC em Moçambique:
Excise duties (IEC) are governed by the IEC Code and amended annually. Motor vehicle excise rates vary by engine capacity (10–40% of CIF value). Petroleum products are subject to specific levies including the Petroleum Product Quality Management Fund contribution. IVA at 17% is applied on top of the IEC-inclusive price. Sugar-sweetened beverages attract 10% ad valorem IEC.