The tax year is the calendar year.
As of 1 January 2014, the family unit is no longer taxed jointly for earned income. Each couple or single individual should declare their own incomes and file the respective annual income tax return.
Employers withhold earned income tax on a monthly basis for work carried out in Mozambique at the withholding tax (WHT) rates approved by law, which currently vary from 0% to 32%.
Individual tax returns must be submitted from January to April of the year following the tax year.
If only employment income, paid by a Mozambican entity (and therefore subject to the income tax withholding at source) has been obtained in a tax year, the individual does not have an obligation to file an annual tax return for that tax year.
Payment of tax
Employers are obligated to collect the amount of earned income tax payable from their employees each month and make payments to the Finance Department within the following month (up to the 20th day of the month).
Payment of any final balance due, after the issue of the tax assessment by the tax authorities, must be made by the end of May (if it refers to employment income) or by the end of June (for other types of income).