Mozambique Tax Tables 2019 - Tax Rates and Thresholds in Mozambique
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This page contains the tax table information used for the calculation of tax and payroll deductions in Mozambique in 2019. These tax tables are used for the tax and payroll calculators published on iCalculator™ MZ, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Mozambique or would like to add to or suggest amendments to the information herein then please contact us.
2019 Tax Tables [Quick Links]
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Mozambique Personal Income Tax Tables in 2019
The Income tax rates and personal allowances in Mozambique are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Mozambique Tax Calculator 2019.
Mozambique Residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from MZN 0.000.00 | to | MZN 42,000.00 |
| 15% | Income from MZN 42,000.01 | to | MZN 168,000.00 |
| 20% | Income from MZN 168,000.01 | to | MZN 504,000.00 |
| 25% | Income from MZN 504,000.01 | to | MZN 1,512,000.00 |
| 32% | Income from MZN 1,512,000.01 | | and above |
Mozambique Non-residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Flat rate on all taxable income |
In Mozambique, social security contributions made by employees are deductible from their gross income for the purpose of calculating taxable income. This means that the amounts contributed towards social security by employees can reduce their taxable base, potentially lowering their overall income tax liability. This provision encourages participation in the social security system while providing tax relief to employees, aligning with Mozambique's broader goals of promoting financial security and welfare for its workforce.
Mozambique Social Security and Payroll Deduction Rates in 2019
In Mozambique, the social security framework is designed to safeguard workers by providing financial security and support through various benefits. The system is funded through mandatory contributions from employers and employees, aimed at covering risks associated with retirement, disability, health, and workplace accidents.
Mozambique Social Security in 2019: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| No Social Security Deductions | 3% | 4% | 7% |
Mozambique Social Security and Payroll Deduction in 2019: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| No Social Security Deductions | n/a | n/a | n/a | n/a |
Mozambique VAT Rates in 2019
VAT rates for Mozambique are reviewed annually, you can use the VAT Calculator to calculate VAT due in Mozambique or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Mozambique VAT Rates| VAT Rate | VAT Description |
|---|
| 16% | Standard Rate |
Historic Tax Tables supported for Mozambique
The following tax tables are supported by iCalculator™ MZ as part of the suite of free tax tools we provide for Mozambique.