Mozambique PAYE
Calculator 2025/26

AT progressive tax (10%–32%, five bands, no 0% exempt), with INSS at 3% employee + 4% employer. Monthly estimate per CIRPS Art. 54.

✦ Includes AI Advisor AT 2025/26 Verified INSS · 3%/4% MZN · Metical

Last verified: 6 April 2026 · Source: AT (minfin.gov.mz) · INSS · CIRPS Article 54

Also see: Mozambique VAT Calculator

2025/26 Verified: PAYE bands on monthly income (CIRPS Art. 54, no 0% band): 10% on MZN 0–3,500; 15% on MZN 3,501–14,000; 20% on MZN 14,001–42,000; 25% on MZN 42,001–126,000; 32% above MZN 126,000. INSS employee contribution 3%, employer 4%, employee contribution deductible from taxable income.

Enter Your DetailsMozambican Metical · MZN
Monthly Gross SalaryMZN 84,000
MZN 20,000MZN 2,000,000
Or type exact monthly amountBefore any deductions
MZN

INSS: 3% employee + 4% employer. Employee contribution is deductible from taxable income.

Monthly Take-Home Pay
MZN 0
After PAYE & INSS
Effective Tax Rate0%
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AT 2025/26 Monthly Bands▾
MZN 0 – 3,50010%
MZN 3,501 – 14,00015% on excess
MZN 14,001 – 42,00020% on excess
MZN 42,001 – 126,00025% on excess
Above MZN 126,00032% on excess

No 0% exempt band. Tax starts at 10% from the first metical (CIRPS Art. 54). Calculated monthly on taxable income (gross minus INSS). INSS employee 3% + employer 4%.

Disclaimer: For informational purposes only. Not professional tax advice. Rates based on AT (minfin.gov.mz). Verify with a qualified Mozambique tax advisor.
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Mozambique PAYE Tax Guide 2025/26

Mozambique's employment income tax (IRPS — Imposto sobre o Rendimento das Pessoas Singulares, administered by AT — Autoridade Tributária) uses five progressive monthly bands from 10% to 32%. There is no 0% tax-free band: tax starts from the very first metical of taxable income. Tax is calculated after deducting the INSS (Instituto Nacional de Segurança Social) employee contribution of 3% of gross salary. Employers withhold IRPS monthly and remit by the 10th of the following month.

Mozambique uses the metical (MZN). Unlike many African tax systems, there is no tax-free threshold: even low-income earners pay 10% on their first MZN 3,500 of monthly taxable income. The top rate of 32% applies above MZN 126,000/month. INSS employee contribution (3%) and employer contribution (4%) are modest compared to many African countries. The employer INSS (4%) is lower than Tanzania's NSSF (10%), making Mozambique relatively competitive for employers.

The five-band progressive structure (CIRPS Art. 54) spreads tax liability evenly across income levels. Unlike Tanzania (NSSF + SDL + WCF), Mozambique has only INSS with no Skills Development Levy or Workers' Compensation Fund. This simplifies payroll compliance. Mozambique is a Lusophone (Portuguese-speaking) nation using Portuguese administrative terms like AT (Autoridade Tributária) and INSS.

Mozambique shares a border with Tanzania, Zimbabwe, Malawi, Zambia, and South Africa. Despite geographic proximity, Mozambique's tax structure differs significantly — no SDL, lower social security rates, and a different progressive band structure. The metrical (MZN) is independently managed by the Bank of Mozambique.

Mozambique Tax Bands

Monthly Income (MZN)IRPS Rate
0 – 3,50010%
3,501 – 14,00015%
14,001 – 42,00020%
42,001 – 126,00025%
Above 126,00032%

INSS employee: 3% of gross (deductible). Employer INSS: 4%. Currency: Mozambican metical (MZN).

Mozambique Tax FAQ

Common PAYE Questions

What are the Mozambique PAYE tax bands?

Five monthly bands (CIRPS Art. 54, no 0% exempt band): 10% on MZN 0–3,500; 15% on MZN 3,501–14,000; 20% on MZN 14,001–42,000; 25% on MZN 42,001–126,000; 32% above MZN 126,000. Tax starts from the first metical of taxable income.

Is INSS deductible from taxable income?

Yes, the employee's INSS contribution (3%) is deductible from gross pay before calculating PAYE. This reduces your taxable income and tax liability.

What is INSS in Mozambique?

Instituto Nacional de Segurança Social (INSS) is social security. Employee contribution: 3% of gross and deductible before PAYE. Employer contribution: 4% of gross and shown separately as employer payroll cost.

When must employers remit PAYE and INSS?

PAYE and INSS must be filed and paid by the 10th of the month following payroll. Late payments attract penalties. INSS handled separately from PAYE.

Does Mozambique have a tax-free threshold?

No. Mozambique has no 0% exempt band. Tax begins at 10% from the very first metical of taxable income (after the 3% INSS deduction). Even low earners owe some IRPS — there is no income level that escapes tax entirely.

How is Mozambique PAYE calculated?

Monthly: first deduct the 3% INSS employee contribution from gross salary. The resulting taxable income is then run through five progressive bands (10%–32% per CIRPS Art. 54). Take-home pay equals gross minus INSS minus PAYE tax.

What is the total employer cost in Mozambique?

Employers pay the gross salary plus a 4% INSS contribution. For example, on a monthly salary of MZN 100,000, the employer INSS is MZN 4,000, making the total employer cost MZN 104,000 per month. Employers must also withhold and remit employee INSS and PAYE tax.

Is the AfroTools Mozambique PAYE calculator free?

Yes — the AfroTools Mozambique PAYE calculator is completely free with no account required. It includes real-time AT tax computation, INSS deductions, employer cost breakdown, interactive charts, AI tax analysis, and downloadable PDF summaries.

Sources

Sources & Verification

Primary materials used for the current IRPS and INSS model on this page.

Verified 6 April 2026 Standard payroll case
Autoridade Tributária Taxas IRPS Official IRPS rate table reference used for the progressive monthly tax bands. Autoridade Tributária IRPS FAQ Administrative guidance on withholding and employment-income handling. INSS Taxa Contributiva Official 3% employee and 4% employer contribution split used in this calculator.

This calculator models the standard payroll case under the current published rate structure. Employer-specific deductions can still differ.