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A Teller Allowance is available at a rate of 5% of fixed monthly salary, for people who in their work have to move cash.
Social Security contributions are payable monthly on all salaries, wages, regular bonuses, or other regular income, excluding meal subsidies at a rate of:
An amount of MZN 1,800 is allowed as a tax credit for each dependent of the taxpayer.
The following is true regarding Severance payments (The compensation for dismissal, provided for in the Law, received or made available to the worker, arising from the termination of the employment contract, at the initiative of the employer or worker, with just cause):
All Meal allowances/subsidies are exempt in full, from taxable income.
Non-residents are subject to income tax on income arising in Mozambique at a definitive flat rate of 20%, unless the income is derived from artistic work or social entertainment, gambling, competitions, lotteries and similar contests, in which case in which case the rate is 10%.
Local Municipality taxes are payable monthly.
The rent–free use of a house and the free use of a company car are not subject to tax.
The Maximum tax bracket is:
Monthly employment income up to 20,250 MZN is exempt from tax.