Mozambique Social Contributions

Mozambique Social Security (INSS) & Payroll Tax Skill v0.1

Mozambique does levy a personal income tax (IRPS), so this skill covers both the INSS social contribution (the primary subject) and the IRPS payroll/PAYE reality an employer must withhold. It is not a no-PIT jurisdiction.

Section 1 -- Quick reference

Quick reference field table

Field	Value
Country	Mozambique (Republic of Mozambique)
Currency	Mozambican Metical (MZN / MT) -- this skill uses MZN only
Tax year	Calendar year (1 Jan -- 31 Dec)
Social security authority	Instituto Nacional de Segurança Social (INSS)
Tax authority	Autoridade Tributária de Moçambique (AT)
INSS employer rate	4% of monthly remuneration (PwC; mozambiqueexpert)
INSS employee rate	3% of monthly remuneration (PwC; mozambiqueexpert)
INSS total rate	7% (PwC; mozambiqueexpert)
INSS contribution floor	None found in authoritative sources [RESEARCH GAP -- reviewer to confirm]
INSS contribution ceiling	None found in authoritative sources [RESEARCH GAP -- reviewer to confirm]
INSS payment window	20th of current month -- 10th of following month, via INSS e-platform (mozambiqueexpert)
IRPS resident regime	Progressive 10%--32% on annual taxable income (PwC)
IRPS PAYE remittance	By the 20th of the following month (PwC)
Non-resident IRPS	Flat 20% definitive withholding on Mozambique-source income (PwC)
Validated by	Pending -- requires sign-off by a Mozambican licensed tax professional
Validation date	Pending

INSS contribution overview

Party	Rate	Mechanism
Employee	3%	Withheld by employer from gross remuneration (PwC)
Employer	4%	Paid by employer on top of remuneration (PwC)
Total remitted	7%	Employer remits combined 3% + 4% to INSS (PwC; mozambiqueexpert)

Arithmetic check: 3% (employee) + 4% (employer) = 7% (total). ✓

Conservative defaults

Ambiguity	Default
Unknown whether worker is employee vs self-employed	Assume employee; INSS 7% (4%+3%) applies
Unknown which pay items are in the contribution base	Include only basic wage + regular consistent items; EXCLUDE meal subsidy, one-off bonuses, reimbursements (PwC)
Unknown residency for IRPS	Ask -- do not assume; resident = worldwide progressive, non-resident = flat 20% (PwC)
Unknown whether foreign employee has home-country scheme	Apply INSS; exemption is by request only (PwC)
Unknown contribution floor/ceiling	Apply rate to full remuneration base; no statutory cap found [RESEARCH GAP]
Unknown sector for minimum-wage check	STOP -- minimum wage is sector-specific (DLA Piper)

Section 2 -- Required inputs and refusal catalogue

Required inputs

Minimum viable -- monthly gross remuneration and a breakdown of pay components (so the contribution base can be isolated), plus worker status (employee vs self-employed).

Recommended -- residency status for IRPS, sector (for minimum-wage validation), and whether the worker is a foreign employee with a comparable home-country scheme.

Ideal -- INSS registration confirmation, prior payroll runs, and the AT NUIT (Número Único de Identificação Tributária) for the employer.

Refusal catalogue

• R-MZ-INSS-1 -- Contribution base unclear — "The INSS base includes basic wages, seniority/management bonuses, regular productivity/attendance premiums, night-work pay and consistent allowances/commissions, but EXCLUDES meal subsidies, irregular one-off bonuses and expense reimbursements. Cannot compute INSS without an itemised pay breakdown." (Trigger: pay components not itemised.) (PwC; mozambiqueexpert)
• R-MZ-INSS-2 -- INSS arrears / penalties — "Late INSS contributions attract monthly late-payment interest plus administrative fines; the exact percentages are not stated in authoritative sources [RESEARCH GAP -- reviewer to confirm]. Do not quantify arrears without an INSS statement. Escalate to a Mozambican licensed professional." (Trigger: client has unpaid INSS contributions.) ([RESEARCH GAP -- reviewer to confirm])
• R-MZ-INSS-3 -- Foreign-employee exemption — "Foreign employees may request exemption only where they contribute to a comparable scheme in their home country. This is by application, not automatic. Escalate to confirm before excluding INSS." (Trigger: foreign employee claims INSS exemption.) (PwC)
• R-MZ-IRPS-1 -- New IRPS residency / Law 11/2025 effects — "Law No. 11/2025 (effective 29 Dec 2025) redefined residency (removed the 180-day test), introduced a 10% final withholding on digital-service income and e-money agent commissions, and added an autonomous capital-gains regime (Art. 54-A). These require case-specific analysis. Escalate to a Mozambican licensed professional." (Trigger: client circumstances touch residency, digital-service income, electronic-money agent commissions, or capital gains.) (DLA Piper)
• R-MZ-IRPS-2 -- Exact penalty quantification — "Exact statutory IRPS penalty figures in MZN were not located from the authority; secondary estimates cite roughly USD 100--USD 33,000 plus interest [RESEARCH GAP -- reviewer to confirm]. Do not state a definitive figure. Escalate." (Trigger: client asks for the exact MZN penalty for late filing/payment.) ([RESEARCH GAP -- reviewer to confirm])

Section 3 -- Payment pattern library

Deterministic pre-classifier for Mozambican bank statement transactions. Match by case-insensitive substring on the counterparty/reference. INSS and IRPS payments always EXCLUDE from any VAT return or revenue/expense classification -- they are statutory payroll obligations, not business supplies. (Portuguese is the official language; references appear in Portuguese.)

3.1 INSS social-security debits

INSS social-security debit patterns

Pattern	Treatment	Notes
INSS, I.N.S.S.	EXCLUDE -- INSS contribution	Monthly 7% (4% employer + 3% employee) remittance
SEGURANCA SOCIAL, SEGURANÇA SOCIAL	EXCLUDE -- INSS contribution	Portuguese-language reference
INST NACIONAL SEGURANCA SOCIAL	EXCLUDE -- INSS contribution	Full authority name
CONTRIBUICAO INSS, CONTRIBUIÇÃO INSS	EXCLUDE -- INSS contribution	Explicit contribution reference

3.2 IRPS / PAYE tax remittances (NOT INSS -- do not confuse)

IRPS/PAYE tax remittance patterns

Pattern	Treatment	Notes
IRPS	EXCLUDE -- income tax (PAYE), not INSS	Withheld employee income tax remitted to AT
AUTORIDADE TRIBUTARIA, AT MOCAMBIQUE	EXCLUDE -- tax payment	AT remittance, not social security
EDECLARACAO, eDeclaração	EXCLUDE -- tax filing/payment	AT income-tax platform
IRPC	EXCLUDE -- corporate income tax	Company-level, not payroll INSS
IVA, VAT	EXCLUDE -- value added tax (16%)	Not INSS

3.3 Salary and payroll (exclude from INSS classification)

Salary and payroll patterns

Pattern	Treatment	Notes
SALARIO, SALÁRIO, ORDENADO (outgoing)	EXCLUDE -- payroll expense	Gross wage payment, not the INSS remittance
VENCIMENTO, PAGAMENTO SALARIAL (outgoing)	EXCLUDE -- payroll expense	Same
SALARIO, ORDENADO (incoming)	EXCLUDE -- employment income received	Not an INSS payment

3.4 Mozambican banks -- typical debit descriptions

Mozambican banks typical debit descriptions

Bank	Typical description	Treatment
BCI (Banco Comercial e de Investimentos)	"INSS" or "SEGURANCA SOCIAL"	EXCLUDE -- INSS
Millennium BIM	"INSS CONTRIB" or "SEGURANÇA SOCIAL"	EXCLUDE -- INSS
Standard Bank Moçambique	"INSS" or "INST NAC SEG SOCIAL"	EXCLUDE -- INSS
Absa Moçambique	"INSS" or "CONTRIBUICAO SOCIAL"	EXCLUDE -- INSS

Section 4 -- Worked examples

All examples use a hypothetical Maputo employer. INSS figures are recomputed to the cent. Contribution base = pensionable remuneration after excluding meal subsidy, one-off bonuses and reimbursements (PwC).

Example 1 -- Standard monthly INSS remittance (Millennium BIM)

Input line: 10.02.2025 ; INSS CONTRIB ; DEBITO ; REF JANEIRO 2025 ; -2,100.00 ; MZN

Reasoning: Matches "INSS CONTRIB" (pattern 3.4, Millennium BIM). Single employee, contribution base MZN 30,000.00. Total INSS = 7% x 30,000.00 = 2,100.00 (employer 4% = 1,200.00; employee 3% = 900.00). Paid within the 20th-of-month to 10th-of-following-month window. EXCLUDE from VAT.

Check: 30,000.00 x 0.07 = 2,100.00; 1,200.00 + 900.00 = 2,100.00. ✓

Classification: EXCLUDE -- INSS contribution.

Example 2 -- INSS where meal subsidy must be excluded (BCI)

Input line: 08.03.2025 ; SEGURANCA SOCIAL ; DEBITO ; FEV 2025 ; -1,400.00 ; MZN

Reasoning: Employee gross pay MZN 25,000.00 but includes a MZN 5,000.00 meal subsidy, which is EXCLUDED from the base (PwC). Contribution base = 25,000.00 - 5,000.00 = 20,000.00. Total INSS = 7% x 20,000.00 = 1,400.00 (employer 800.00; employee 600.00).

Check: 20,000.00 x 0.07 = 1,400.00; 800.00 + 600.00 = 1,400.00. ✓

Classification: EXCLUDE -- INSS contribution. Confirm meal subsidy was correctly excluded from base.

Example 3 -- IRPS/PAYE remittance (NOT INSS)

Input line: 18.02.2025 ; AUTORIDADE TRIBUTARIA ; DEBITO ; IRPS JANEIRO ; -3,200.00 ; MZN

Reasoning: Matches "AUTORIDADE TRIBUTARIA" + "IRPS" (pattern 3.2). This is withheld employee income tax remitted to the AT (due by the 20th of the following month, PwC), NOT a social-security contribution. Do not classify as INSS.

Classification: EXCLUDE -- income tax (IRPS/PAYE). NOT INSS.

Example 4 -- Salary outgoing (payroll, not INSS)

Input line: 25.02.2025 ; SALARIO JOAO MUCAVELE ; DEBITO ; VENCIMENTO FEV ; -28,100.00 ; MZN

Reasoning: Matches "SALARIO" / "VENCIMENTO" (pattern 3.3). This is the net wage paid to the employee, not the INSS remittance. The employee's 3% INSS and IRPS were already withheld; the employer's 4% INSS is remitted separately (see Example 1/2).

Classification: EXCLUDE -- payroll expense. NOT the INSS remittance.

Example 5 -- Combined IRPS calculation for a mid-income employee

Input data: Resident employee, annual taxable income MZN 300,000.00. (IRPS bracket 168,000--504,000: 20%, parcela a abater MZN 10,500 -- PwC.)

Reasoning: Annual IRPS = 300,000.00 x 20% - 10,500.00 = 60,000.00 - 10,500.00 = 49,500.00.

Check: 300,000.00 x 0.20 = 60,000.00; 60,000.00 - 10,500.00 = 49,500.00. ✓

INSS on this salary (assuming the full MZN 300,000.00 / 12 = 25,000.00/month is pensionable base): employee 3% = 750.00/month = 9,000.00/year; employer 4% = 1,000.00/month = 12,000.00/year. The employee 3% is deductible from gross income for IRPS (PwC) -- reviewer to apply before final taxable base.

Classification: IRPS payable MZN 49,500.00 before the employee-INSS deduction adjustment. EXCLUDE all related remittances from VAT.

Example 6 -- Non-resident flat withholding

Input data: Non-resident contractor, Mozambique-source fee MZN 100,000.00.

Reasoning: Non-residents face a flat 20% definitive withholding on Mozambique-source income (PwC). IRPS withheld = 100,000.00 x 20% = 20,000.00. No progressive brackets, no annual return aggregation.

Check: 100,000.00 x 0.20 = 20,000.00. ✓

Classification: EXCLUDE from VAT. Definitive 20% withholding, not progressive IRPS.

Example 7 -- Minimum-wage validation (sector check)

Input data: Construction-sector employee, basic wage MZN 8,000.00/month.

Reasoning: 2025 construction minimum wage (Decree 92/2025) = 8,400.00/month (DLA Piper). The proposed MZN 8,000.00 is below the sector minimum. STOP -- flag for reviewer; the wage must be raised to at least 8,400.00 before INSS is computed on it.

Check: 8,000.00 < 8,400.00. ✓ (below minimum)

Classification: Payroll non-compliant -- minimum wage breach. Escalate.

Section 5 -- Tier 1 rules

Apply exactly as written when pay data is clear and inputs are complete.

Rule 1 -- INSS formula

• INSS formula — INSS_employee = contribution_base x 3% INSS_employer = contribution_base x 4% INSS_total = contribution_base x 7% (Employer withholds the 3% and remits the combined 7%.) (PwC; mozambiqueexpert)

Rule 2 -- Contribution base

• Contribution base composition — Include: basic wages, seniority bonuses, management bonuses, regular productivity/attendance premiums, night-work pay, consistent allowances/commissions. EXCLUDE: meal subsidies, irregular/one-time bonuses, expense reimbursements. (PwC; mozambiqueexpert)

Rule 3 -- No statutory floor/ceiling found

• No statutory floor/ceiling — No statutory minimum or maximum INSS contribution base was found in authoritative sources [RESEARCH GAP -- reviewer to confirm]. Apply the 7% to the full qualifying base unless a reviewer confirms a cap. ([RESEARCH GAP -- reviewer to confirm])

Rule 4 -- Employee 3% is IRPS-deductible

• Employee 3% IRPS deduction — The employee's 3% INSS is deductible from gross income for IRPS purposes. Apply before computing progressive IRPS. (PwC)

Rule 5 -- IRPS resident progressive schedule

IRPS resident progressive schedule (PwC; brackets confirmed unchanged by Law No. 11/2025, DLA Piper)

Annual taxable income (MZN)	Rate	Parcela a abater (MZN)
0 -- 42,000	10%	0
42,000 -- 168,000	15%	2,100
168,000 -- 504,000	20%	10,500
504,000 -- 1,512,000	25%	37,500
Over 1,512,000	32%	141,540

• IRPS formula — IRPS = income x marginal rate - parcela a abater. Monthly PAYE runs 0%--32%. (PwC; DLA Piper)

Rule 6 -- Non-resident flat withholding

• Non-resident flat withholding — Non-residents: flat 20% definitive withholding on Mozambique-source income. No aggregation, no annual return for that income. (PwC)

Rule 7 -- Foreign-employee INSS exemption is by request only

• Foreign-employee exemption — Foreign employees may request exemption only if they contribute to a comparable home-country scheme. Not automatic -- apply INSS unless a reviewer confirms exemption. (PwC)

Rule 8 -- INSS payment window

• INSS payment window — Contributions are payable between the 20th of the current month and the 10th of the following month, via the electronic INSS platform. Treat the 10th of the following month as the deadline. (mozambiqueexpert)

Rule 9 -- IRPS / PAYE remittance and filing

• IRPS/PAYE remittance and filing — Employer PAYE remittance by the 20th of the following month. Annual return filed January--April following the tax year; from 1 Jan 2026, resident individuals with only employment income must file an annual return (previously exempt if fully withheld). Final tax payment: end of May (employment income) / end of June (other income). (PwC)

Rule 10 -- Registration deadlines (INSS)

• INSS registration deadlines — Employers register with INSS within 15 days of business commencement; employees registered within 30 days of contract start; status changes notified within 30 days. (mozambiqueexpert)

Rule 11 -- Municipal/local tax

• Municipal/local tax — Local tax may apply, e.g. Maputo residents owe MZN 510/year (2024 rate), typically withheld by employer. Confirm the current-year figure with the municipality [RESEARCH GAP -- 2025/2026 rate to confirm]. (PwC)

Section 6 -- Tier 2 catalogue

Flag these for reviewer confirmation when data is ambiguous.

T2-1 -- Pay-component classification ambiguity

• T2-1 — Trigger: A pay item (e.g. a commission or allowance) may or may not be "regular/consistent" enough to enter the INSS base. Issue: Only regular, consistent allowances/commissions are in-base; irregular ones are out. The boundary is judgemental. Action: Flag for reviewer with the payment history. (PwC)

T2-2 -- Foreign employee with home-country scheme

• T2-2 — Trigger: Foreign employee asserts a comparable home-country contribution. Issue: Exemption is by application only and depends on the comparability of the foreign scheme. Action: Flag for reviewer; do not exclude INSS without confirmation. (PwC)

T2-3 -- Law 11/2025 residency reclassification

• T2-3 — Trigger: Worker's residency status is unclear post-29 Dec 2025. Issue: Law 11/2025 removed the 180-day test and broadened residency to main residence, professional activity, centre of economic interests, Mozambican vessel/aircraft crew, and nationals on foreign assignment not fully taxed abroad. Action: Flag for reviewer to determine resident vs non-resident treatment. (DLA Piper)

T2-4 -- Digital-service / e-money agent income

• T2-4 — Trigger: Worker earns digital-service income or electronic-money agent commissions. Issue: From Law 11/2025, these are subject to a final 10% withholding -- different from standard PAYE. Action: Flag for reviewer. (DLA Piper)

T2-5 -- Capital gains (autonomous regime)

• T2-5 — Trigger: Individual realises capital gains. Issue: Law 11/2025 added an autonomous capital-gains regime (Art. 54-A) using the same 10%--32% schedule; such income is no longer aggregated. Action: Flag for reviewer; do not aggregate into employment IRPS. (DLA Piper)

T2-6 -- INSS arrears / penalties

• T2-6 — Trigger: Unpaid INSS from prior periods. Issue: Monthly late-payment interest and administrative fines apply; exact rates not stated in authoritative sources [RESEARCH GAP]. Action: Do not quantify without an INSS statement. Escalate. ([RESEARCH GAP])

T2-7 -- Minimum-wage breach

• T2-7 — Trigger: Basic wage appears below the 2025 sector minimum (Section 10 table). Issue: Minimum wages are sector-specific (Decrees 87/2025--94/2025). A further revision took effect ~1 April 2026 [RESEARCH GAP -- 2026 figures not yet sourced]. Action: Flag for reviewer; payroll must comply before INSS computation. (DLA Piper)

Section 7 -- Excel working paper template

MOZAMBIQUE PAYROLL / INSS COMPUTATION -- WORKING PAPER Client: [name] NUIT: [____] Tax Year: [year] Prepared: [date]

INPUT DATA Worker status: [Employee / Self-employed] Residency (IRPS): [Resident / Non-resident] Sector (minimum-wage check): [] Gross monthly remuneration: MZN [] Meal subsidy (EXCLUDED): MZN [] One-off bonuses (EXCLUDED): MZN [] Reimbursements (EXCLUDED): MZN [] INSS contribution base: MZN []

INSS COMPUTATION (monthly) Employee 3%: MZN [] Employer 4%: MZN [] Total 7% remitted: MZN [] Payment due (10th of next mo): []

IRPS COMPUTATION (annual, residents) Annual taxable income: MZN [] Less employee INSS deduction: MZN [] Adjusted taxable income: MZN [] Marginal rate: [10/15/20/25/32]% Parcela a abater: MZN [] IRPS = income x rate - parcela:MZN [] (Non-resident: 20% flat) MZN []

REVIEWER FLAGS [List any Tier 2 flags here]

RESEARCH GAPS APPLIED [List any [RESEARCH GAP] items relied upon]

Section 8 -- Bank statement reading guide

How INSS and tax debits appear on Mozambican statements

BCI (Banco Comercial e de Investimentos):

• Description: "INSS" or "SEGURANCA SOCIAL"
• Timing: monthly, in the 20th-to-10th window (deadline 10th of following month)
• Amount: 7% of the monthly contribution base

Millennium BIM:

• Description: "INSS CONTRIB" or "SEGURANÇA SOCIAL"
• Timing: same monthly cycle

Standard Bank Moçambique / Absa Moçambique:

• Description: "INSS" / "INST NAC SEG SOCIAL" / "CONTRIBUICAO SOCIAL"
• Timing: same monthly cycle

Key identification tips:

1. INSS debits are outgoing (DEBITO), monthly, and equal 7% of the contribution base.
2. Do NOT confuse with AT/IRPS debits (income tax, due 20th of following month) or IRPC (corporate) or IVA (16% VAT).
3. Salary debits ("SALARIO", "VENCIMENTO", "ORDENADO") are net wages, not the INSS remittance.
4. References are typically in Portuguese.
5. The INSS figure should reconcile to 0.07 x base; the employee share alone is 0.03 x base.

Section 9 -- Onboarding fallback

If the client provides only a bank statement and no other information:

1. Scan for INSS debits -- identify outgoing payments matching Section 3.1/3.4 patterns.
2. Reverse-engineer the base -- INSS / 0.07 = contribution base (e.g. 2,100.00 / 0.07 = 30,000.00).
3. Separate tax from social security -- AT/IRPS debits are income tax, not INSS; IRPC/IVA are company-level.
4. Flag for reviewer: "INSS and IRPS figures derived from bank statement amounts only. Contribution base composition, residency, and sector minimum wage have not been independently verified. Reviewer must confirm before filing."

Section 10 -- Reference material

INSS quick computation (illustrative)

INSS quick computation table (Rates: PwC; mozambiqueexpert)

Contribution base (MZN/mo)	Employee 3%	Employer 4%	Total 7%
10,000.00	300.00	400.00	700.00
20,000.00	600.00	800.00	1,400.00
30,000.00	900.00	1,200.00	2,100.00
50,000.00	1,500.00	2,000.00	3,500.00

Check each row: 3% + 4% = 7%; e.g. 900.00 + 1,200.00 = 2,100.00. ✓ (Rates: PwC; mozambiqueexpert)

IRPS resident brackets 2025/2026 (PwC; DLA Piper)

IRPS resident brackets 2025/2026 (PwC; DLA Piper)

Annual taxable income (MZN)	Rate	Parcela a abater (MZN)
0 -- 42,000	10%	0
42,000 -- 168,000	15%	2,100
168,000 -- 504,000	20%	10,500
504,000 -- 1,512,000	25%	37,500
Over 1,512,000	32%	141,540

• Non-resident flat withholding — Non-residents: flat 20% definitive withholding on Mozambique-source income. (PwC)

IRPS worked tax (parcela a abater method)

IRPS worked tax table

Annual income (MZN)	Computation	IRPS (MZN)
42,000.00	42,000 x 15% - 2,100	4,200.00
168,000.00	168,000 x 20% - 10,500	23,100.00
300,000.00	300,000 x 20% - 10,500	49,500.00
504,000.00	504,000 x 25% - 37,500	88,500.00
2,000,000.00	2,000,000 x 32% - 141,540	498,460.00

Checks: 42,000 x 0.15 = 6,300; 6,300 - 2,100 = 4,200.00 ✓ | 168,000 x 0.20 = 33,600; - 10,500 = 23,100.00 ✓ | 300,000 x 0.20 = 60,000; - 10,500 = 49,500.00 ✓ | 504,000 x 0.25 = 126,000; - 37,500 = 88,500.00 ✓ | 2,000,000 x 0.32 = 640,000; - 141,540 = 498,460.00 ✓

Minimum wages 2025 by sector (effective 1 July 2025; DLA Piper)

Minimum wages 2025 by sector (DLA Piper)

Sector	2025 (MZN/month)	Decree
Agriculture, Livestock, Hunting & Forestry	6,688.00	87/2025
Industrial/Semi-industrial Fishing	6,726.88	88/2025
Kapenta Fishing	4,991.09	88/2025
Mining Extraction	15,176.66	89/2025
Quarries/Sand (Medium)	8,008.00	89/2025
Salt Mining (Micro/Small)	6,538.44	89/2025
Manufacturing (excl. Bakery/Cashew)	10,147.50	90/2025
Bakery	7,200.00	90/2025
Cashew	6,653.21	90/2025
Electricity/Gas/Water (Large)	12,275.00	91/2025
Electricity/Gas/Water (SME)	9,960.62	91/2025
Construction	8,400.00	92/2025
Non-financial Services	10,310.00	93/2025
Hotel/Tourism	9,700.00	93/2025
Private Security	8,465.00	93/2025
Fuel Retail	9,739.00	93/2025
Banks/Insurance	19,043.61	94/2025
Microfinance/Microinsurance	16,764.47	94/2025

A further revision took effect ~1 April 2026 [RESEARCH GAP -- 2026 figures not yet sourced authoritatively].

Corporate & other taxes (context, PwC)

Corporate & other taxes (PwC)

Tax	Rate
IRPC (corporate income tax)	32% standard
Non-resident WHT (no PE)	20% generally; 10% for certain income incl. digital goods/services
Autonomous tax on confidential/undocumented expenses	35%
VAT (IVA)	16% standard
Property transfer (SISA)	2% (10% for privileged-tax-regime beneficiaries)
Inheritance & gifts	2%--10%
Stamp duty	0.03%--50%, or fixed MZN 0.50--5,000
Net wealth tax	None

Forms & platforms (PwC)

• eDeclaração (https://edeclaracao.at.gov.mz/) -- income-tax and payment returns.
• Contribuinte Portal (https://portaldocontribuinte.at.gov.mz/) -- VAT.
• Form 6 -- declaration of commencement of activity.
• NUIT -- Single Tax ID required post-incorporation.
• INSS electronic platform -- contribution payments.

Penalties

Penalties

Item	Position
INSS late payment	Monthly interest + administrative fines; exact % not stated [RESEARCH GAP -- reviewer to confirm] (mozambiqueexpert)
IRPS late filing/payment	Secondary estimate ~USD 100 -- USD 33,000 plus interest; exact MZN figures not located [RESEARCH GAP] (PwC)

Test suite

Test 1: Contribution base MZN 30,000.00. -> Employee 900.00, Employer 1,200.00, Total 2,100.00. (30,000 x 0.03 = 900; x 0.04 = 1,200; x 0.07 = 2,100 ✓)

Test 2: Gross 25,000.00 incl. 5,000.00 meal subsidy. -> Base 20,000.00; Total INSS 1,400.00. (20,000 x 0.07 = 1,400 ✓)

Test 3: Resident annual taxable income 300,000.00. -> IRPS 49,500.00. (300,000 x 0.20 - 10,500 = 49,500 ✓)

Test 4: Resident annual taxable income 504,000.00. -> IRPS 88,500.00. (504,000 x 0.25 - 37,500 = 88,500 ✓)

Test 5: Resident annual taxable income 2,000,000.00. -> IRPS 498,460.00. (2,000,000 x 0.32 - 141,540 = 498,460 ✓)

Test 6: Non-resident Mozambique-source fee 100,000.00. -> 20% flat = 20,000.00. (100,000 x 0.20 = 20,000 ✓)

Test 7: Construction basic wage 8,000.00. -> Below 2025 minimum 8,400.00 (Decree 92/2025). STOP -- minimum-wage breach.

Test 8: Foreign employee claims exemption, no confirmed home scheme. -> Apply INSS 7%; exemption is by request only (PwC).

Prohibitions

• NEVER compute INSS without an itemised pay breakdown -- the base excludes meal subsidies, one-off bonuses and reimbursements.
• NEVER assume an INSS floor or ceiling exists -- none was found in authoritative sources [RESEARCH GAP].
• NEVER treat an AT/IRPS debit as INSS, or vice versa -- they are separate obligations with different deadlines.
• NEVER apply progressive IRPS brackets to a non-resident -- they face a flat 20% definitive withholding.
• NEVER exclude INSS for a foreign employee without confirmed home-country-scheme exemption.
• NEVER compute payroll on a wage below the sector minimum -- validate against the 2025 decree table first.
• NEVER quantify INSS or IRPS penalties from this skill -- exact figures are unconfirmed [RESEARCH GAP]; escalate.
• NEVER ignore Law 11/2025 residency, digital-income, e-money or capital-gains changes -- flag to reviewer.
• NEVER present figures as definitive -- label as estimated and direct the client to their INSS statement and the AT.

Disclaimer

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