Payroll and employee tax in Mozambique
If you run payroll in Mozambique, you withhold employee income tax and remit it to Autoridade Tributária (AT), and contribute to INSS (4% employer + 3% employee). Declare and pay it on the cycle Autoridade Tributária (AT) sets.
Monthly payroll duties
- 1 Withhold employee income tax and pay it to Autoridade Tributária (AT).
- 2 Contribute to INSS (4% employer + 3% employee).
- 3 Keep payroll records and issue payslips / tax certificates.
Frequently asked questions
How is employee tax paid in Mozambique?
You withhold it from salaries and remit it to Autoridade Tributária (AT), with social-security contributions to INSS (4% employer + 3% employee).
More on Mozambique
- Register a company — Mozambique
- Company tax — Mozambique
- VAT / sales tax — Mozambique
- Hiring staff — Mozambique
- Start a business — Mozambique
- Data protection — Mozambique
- Tax clearance — Mozambique
- Empowerment / B-BBEE — Mozambique
- Licences & permits — Mozambique
- Importing & customs — Mozambique
- Annual returns — Mozambique
- Full Mozambique compliance guide
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Reviewed June 2026 from official sources. General information only — confirm with Autoridade Tributária (AT) or a registered professional.