Self-employed salary calculator - Mozambique 2026
Free Self-employed salary calculator for Mozambique (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Mozambique (2026)
Educational model - not an AT assessment, not a tax return, not tax advice. Currency MZN.
Employee (IRPS)
- Post-reform (Lei n. 11/2025, in force 1 Jan 2026). IRPS by the parcel method: tax = income x band rate MINUS the band parcel. Monthly bands 10/15/20/25/32% (the annual scale / 12).
- Taxable base = gross MINUS the employee INSS (3%); INSS is deductible before IRPS.
- Personal/dependant credits on the computed tax: MZN 1,800/year per taxpayer + 600/900/1,200/1,800 for 1/2/3/4+ dependants.
- INSS: employee 3% + employer 4% (total 7%), no ceiling.
- NOTE: this models the annual IRPS liability via the scale (the reform removed definitive monthly withholding and restored the annual Modelo 10 settlement). The monthly Art. 65-A withholding table by number of dependants is out of scope; figures reconcile at the annual settlement.
Sources: Autoridade Tributaria (AT) - IRPS Code / Lei 11/2025, INSS - contribution rate, PwC - Mozambique IRPS.
Self-employed (2nd category)
- The same progressive IRPS scale (parcel method, annual bands) applies to net professional income (receipts minus deductible costs), with the same personal/dependant credits. The 2026 reform removed the 2nd-category simplified regimes.
- Out of scope (documented alternative): the ISPC (Simplified Tax for Small Taxpayers) for turnover up to MZN 4,000,000/year (Lei 9/2025): 3% / 4% / 5% by turnover band. Self-employed INSS (TCP 7%) is excluded.