Mozambique Personal Income Tax
Detailed personal income tax rates and rules for Mozambique in 2026.
Income TaxMZN
Mozambique levies progressive income tax with rates from 10% to 32%. Employment income is taxed through PAYE. Non-residents are taxed at 20% on Mozambican-sourced income.
| Income Range (MZN) | Tax Rate |
|---|---|
| MT 0 – MT 42K | 10% |
| MT 42K – MT 168K | 15% |
| MT 168K – MT 504K | 20% |
| MT 504K – MT 1.5M | 25% |
| MT 1.5M+ | 32% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if present in Mozambique for more than 180 days in a tax year.
How Mozambique Income Tax compares
Mozambique’s top personal income tax rate of 32% is the 88th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Mozambique
32%
Africa average
32.3%
Global average
27.7%
