Mozambique Income Tax Rates and Personal Allowances in 2022

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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 2022.

Mozambique Residents Income Tax Tables in 2022: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from MZN0.00to MZN42,000.00
15%Income from MZN42,000.01 to MZN168,000.00
20%Income from MZN168,000.01 to MZN504,000.00
25%Income from MZN504,000.01 to MZN1,512,000.00
32%Income from MZN1,512,000.01 and above
Mozambique Non-Residents Income Tax Tables in 2022: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Flat rate on all taxable income

Income Tax in Mozambique in 2022

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Mozambique periodically and typically updated each year. Not that not all tax rates and thresholds in Mozambique change annually, alterations to tax policy to support strategic economic growth in Mozambique mean that the certain areas may be focused on to provide specific tax relief in Mozambique or support growth in certain areas (overseas invstment in Mozambique for example may mean reduced non-resident income tax rates in Mozambique for a period).

When tax policy in Mozambique changes, the resultant tax tables also change. Tax tables in Mozambique are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Mozambique, the Mozambique tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Mozambique for example).

Mozambique Tax Tables may also be referred to as Mozambique Tax Slabs, Mozambique personal allowances and tax thresholds or Mozambique business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2022 tax rates and thresholds used within the 2022 Mozambique Salary Calculator. This means that if you are aware of a 2022 tax exemption or 2022 tax allowance in Mozambique that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Mozambique Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Mozambique Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Mozambique simple, we achieve this my making the Mozambique tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2022 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2022 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Mozambique income tax rates and personal allowances used in the associated income tax calculator for the same tax year.