iCalculator™ MZ: Mozambique Tax Calculators

Welcome to iCalculator™ MZ, your comprehensive suite of free tax calculators for Mozambique. iCalculator™ has provided free tax calculators for Mozambique since 2019. Since those early days we have extended our resources for Mozambique to includes Tax Guides, Tax Videos and enhanced the tax calculators and supporting tax information. The Mozambique Tax Calculator and salary calculators within our Mozambique tax section are based on the latest tax rates published by the Tax Administration in Mozambique. In this dedicated Tax Portal for Mozambique you can access:

Mozambique Tax Calculator 2024/25

The Mozambique Tax Calculator below is for the 2024 tax year, the calculator allows you to calculate income tax and payroll taxes and deductions in Mozambique. This includes calculations for

1. Employees in Mozambique to calculate their annual salary after tax.
2. Employers to calculate their cost of employment for their employees in Mozambique.

Discover Mozambique

Mozambique, a scenic country located on the southeastern coast of Africa, is bordered by Tanzania to the north, Malawi and Zambia to the northwest, Zimbabwe to the west, and Eswatini (Swaziland) and South Africa to the southwest. To the east, it faces the Indian Ocean, boasting a long coastline that stretches over 2,500 kilometers. This strategic location has made Mozambique a pivotal point for maritime trade across the Indian Ocean, influencing its culture and economy significantly.

The country's economy is predominantly based on agriculture, which employs the majority of the population. Key agricultural products include cashews, cotton, sugar, tea, and cassava, with a growing emphasis on commercial agriculture and export-oriented crops. Mozambique is also endowed with natural resources, such as coal, natural gas, and minerals, making the mining sector a significant contributor to its GDP and export revenues.

Tourism in Mozambique is an emerging sector, with its pristine beaches, coral reefs, and rich cultural heritage attracting visitors from around the world. The country offers unique experiences ranging from diving in the Bazaruto Archipelago to exploring the historical sites in Ilha de Moçambique, a UNESCO World Heritage site.

Despite its natural wealth and potential, Mozambique faces several challenges, including poverty, infrastructure development, and the need to diversify its economy. The government has been focusing on improving the business environment, investing in infrastructure, and promoting sectors like tourism and energy to drive economic growth.

Culturally, Mozambique is a melting pot of indigenous, Portuguese, and Arab influences, reflected in its music, dance, and cuisine. The country is renowned for its vibrant musical genres such as Marrabenta and its traditional art and crafts.

For more information on neighboring countries and their economic profiles, visit Tanzania, Malawi, Zambia, Zimbabwe, Eswatini (Swaziland), and South Africa.

Tax overview of Mozambique

Mozambique's tax regime is structured to facilitate economic growth while ensuring the government has the resources needed to provide essential services. The country's taxation includes direct taxes, like personal and corporate income taxes, and indirect taxes, such as VAT and excise taxes, catering to a broad base of taxpayers.

Personal Income Tax: Individuals in Mozambique are subject to personal income tax on their earnings, with a progressive rate system that considers the ability to pay. This ensures fairness in the tax burden distributed among citizens according to their income levels.

Corporate Income Tax: Businesses operating in Mozambique contribute to the economy through corporate income tax, applied to their profits. The country offers competitive rates and incentives for investment in key sectors to stimulate economic development and attract foreign direct investment.

Value-Added Tax (VAT): VAT is a significant source of revenue, applied to the supply of goods and services within Mozambique. It includes standard and reduced rates for certain items, aiming to balance revenue generation with the cost impact on essential goods and services.

Customs Duties and Excise Taxes: Import taxes and excise duties on specific goods such as tobacco and alcohol contribute to Mozambique's budget, aligning with policies to regulate the market for these products and generate additional fiscal income.

The Mozambique Revenue Authority (Autoridade Tributária de Moçambique) is responsible for tax collection and enforcement, with ongoing efforts to enhance efficiency, compliance, and taxpayer services. The country has also engaged in reforms to simplify the tax system, broaden the tax base, and reduce administrative burdens on businesses and individuals.

For businesses and individuals in Mozambique, understanding the local tax landscape is crucial for compliance and strategic financial planning. The tax system's design reflects the government's commitment to fostering an environment conducive to growth and sustainable development.

For more insights and resources on tax management in Mozambique, visit our tax hub, featuring the latest tax tools and comprehensive tax information.