Mozambique Personal Income Tax (IRPS)Built by Michael Cutajar and the OpenAccountants team 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.