Mozambique
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Mozambique's tax system is administered by the Autoridade Tributaria (AT) and applies a progressive personal income tax known as the Imposto sobre o Rendimento das Pessoas Singulares (IRPS) with rates from 10% to 32%, denominated in the Mozambican Metical (MZN). The progressive structure features multiple tax bands that increase from the initial 10% rate through intermediate levels of 15%, 20%, and 25% before reaching the top marginal rate of 32% on the highest earnings. Employees in Mozambique contribute to the Instituto Nacional de Seguranca Social (INSS) at 3% of gross salary, while employers contribute 4%, for a combined social security contribution of 7% covering pensions, disability, and survivors' benefits. This relatively modest social contribution rate is lower than many African peers. Mozambique applies a standard VAT rate of 16% on most goods and services, with exemptions for basic foodstuffs, medical products, and educational services. The fiscal year follows the calendar year, and employers must withhold IRPS and remit it to the AT monthly within prescribed deadlines. Mozambique's economy is driven by agriculture, mining, natural gas, and aluminium smelting, with massive LNG projects attracting significant international investment and creating new formal sector employment opportunities. The country's strategic Indian Ocean coastline supports extensive fishing and port activities. AfroTools provides free AT-compliant IRPS income tax calculators, INSS contribution tools, VAT calculators, and salary breakdown tools for Mozambique. All tools are updated for the current tax year and available at no cost.