Mozambique Income Tax

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 t

mkdir -p ~/.claude/skills/mozambique-income-tax
curl -L https://claudskills.com/skills/mozambique-income-tax/SKILL.md \
  -o ~/.claude/skills/mozambique-income-tax/SKILL.md

@misc{mozambique-income-tax-2026,
  author    = {openaccountants},
  title     = {Mozambique Income Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/mozambique-income-tax/}
}