Mozambique

Personal deductions

After assessment of gross tax, resident taxpayers are allowed to deduct the following amounts:

• Deductions related to the individual and family status of the taxpayer:
  • MZN 1,800 for each married or single taxpayer.
  • MZN 600 for one dependant, MZN 900 for two dependants, MZN 1,200 for three dependants, and MZN 1,800 for four or more dependants.
• Deductions of tax credit for international double taxation.

Business deductions

Deductions from business income depend on the taxation regime adopted by each taxpayer.

The assessment of net income is obtained after deductions of various costs connected with the activity, which include, among others, staff costs, rents, depreciation of premises and equipment, fees paid to third parties for services, power and water consumption, travelling expenses of up to 10% of gross earnings, and expenses, in general, that are incurred in the normal course of the activity or business.