Mozambique Personal Income Tax (IRPS)
Asked about Mozambique personal income tax (IRPS) for employees, self-employed individuals, and small businesses.
What this covers — Mozambique, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
- Law No. 11/2025 (IRPS reform, in force 1 January 2026)
- Open Items (figures NOT confirmed from authoritative fetched sources)
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Mozambique Personal Income Tax (IRPS) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Mozambique accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Mozambique to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Mozambique →Depends on
About
Use this skill whenever asked about Mozambique personal income tax (IRPS) for employees, self-employed individuals, and small businesses. Trigger on phrases like "how much IRPS do I pay", "Modelo 10", "income tax return Mozambique", "IRPS rates", "PAYE Mozambique", "INSS contributions", "ISPC simplified regime", "first category income", "second category income", "imposto sobre o rendimento", "rendimento colectável", "self-employed tax Mozambique", "pagamentos por conta", or any question about filing or computing IRPS for a resident or non-resident individual. Also trigger when preparing or reviewing a Modelo 10 return, computing INSS payroll deductions, applying the progressive IRPS scale, or advising on the 2026 Law 11/2025 reform. This skill covers IRPS rate brackets, income categories, personal/dependent deductions, INSS social security, ISPC, sector minimum wages, filing deadlines, penalties, and the Law 11/2025 reform. ALWAYS read this skill before touching any Mozambique income tax or payroll work.
The full rule
The complete, step-by-step rules for Mozambique Personal Income Tax (IRPS) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Mozambique tax skills
Other Mozambique computations in the OpenAccountants library.