AT & INSS Mocambique 🇲🇿
Mozambique Salary IRPS & INSS Calculator
Calculate your net salary in Meticais (MZN) with Autoridade Tributaria IRPS (Imposto sobre o Rendimento das Pessoas Singulares 10%–32%) and INSS social security contributions.
Remuneration & Allowance Details
MT
Salario base mensal em Meticais Subsídio de transporte
Subsídio de alimentacao
Abatimentos por dependente
AT IRPS 2ª Categoria Monthly Progressive Slabs:
- Up to 20,249 MT: 10% (deduction ~0 MT)
- 20,250 - 32,749 MT: 15% (deduction ~1,012 MT)
- 32,750 - 60,749 MT: 20% (deduction ~2,650 MT)
- 60,750 - 144,749 MT: 25% (deduction ~5,687 MT)
- Above 144,750 MT: 32% (deduction ~15,820 MT)
Monthly Net Salary Summary
Monthly Take-Home Pay
MT 0
0% of gross earnings
Total Gross Compensation: MT 0
INSS Social Security (Employee 3%): - MT 0
Taxable Income for IRPS (Rendimento Colectavel): MT 0
AT IRPS Income Tax (Retencao na Fonte): - MT 0
Total Employee Deductions: MT 0
Employer INSS Contribution (4%): MT 0
Total Employer Cost of Employment: MT 0
📊 Statutory Breakdown Matrix
| Statutory Component | Amount / Metric |
|---|---|
| Total Gross Compensation | -- |
| INSS Social Security (Employee 3%) | -- |
| Taxable Income for IRPS (Rendimento Colectavel) | -- |
| AT IRPS Income Tax (Retencao na Fonte) | -- |
| Total Employee Deductions | -- |
| Employer INSS Contribution (4%) | -- |
| Total Employer Cost of Employment | -- |
Legal Framework: Governed by Codigo do IRPS (Lei n.º 33/2007) administered by Autoridade Tributaria de Mocambique and Decreto n.º 51/2017 (INSS Mocambique).
Mozambique Payroll & Withholding Tax (IRPS)
INSS Social Security Rates
The standard mandatory social security contribution in Mozambique is 3% for the employee and 4% for the employer (total 7%), calculated on gross basic compensation. The employee's 3% is fully tax-deductible from IRPS.
Family Abatements (Abatimentos)
The IRPS monthly withholding table incorporates automatic family deductions for dependent children and dependent spouses, reducing the effective withholding tax withheld at source.