Income Tax in Angola

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

Individuals, resident or not, whose income comes from services provided directly or indirectly to persons or entities with domicile, seat, effective management or a permanent establishment in Angola (AGT IRT page). IRT is one of Angola's separate taxes: it covers work and self-employment, not rent or investment income.

• Group A: employees, public servants, members of company bodies.
• Group B: self-employed people in the professions list annexed to the code.
• Group C: industrial and commercial activities presumed by the minimum profits table (Tabela dos Lucros Minimos).

Exempt: foreign diplomatic staff with reciprocity; foreign staff of international organisations and, with AGT's prior written recognition, of NGOs; people with 50% or greater disability and war wounded; registered veterans. Payroll mechanics are in Payroll social.

Rates, bands and thresholds

Item	Amount and conditions	Tax year	Official URL
Monthly band 1: above Kz 0 to 150,000	Exempt	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 2: above Kz 150,000 to 200,000	Kz 12,500 fixed + 16% of excess over 150,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 3: above Kz 200,000 to 300,000	Kz 31,250 fixed + 18% of excess over 200,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 4: above Kz 300,000 to 500,000	Kz 49,250 fixed + 19% of excess over 300,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 5: above Kz 500,000 to 1,000,000	Kz 87,250 fixed + 20% of excess over 500,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 6: above Kz 1,000,000 to 1,500,000	Kz 187,250 fixed + 21% of excess over 1,000,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 7: above Kz 1,500,000 to 2,000,000	Kz 292,250 fixed + 22% of excess over 1,500,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 8: above Kz 2,000,000 to 2,500,000	Kz 402,250 fixed + 23% of excess over 2,000,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 9: above Kz 2,500,000 to 5,000,000	Kz 517,250 fixed + 24% of excess over 2,500,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 10: above Kz 5,000,000 to 10,000,000	Kz 1,117,250 fixed + 24.5% of excess over 5,000,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Monthly band 11: above Kz 10,000,000 with no ceiling	Kz 2,342,250 fixed + 25% of excess over 10,000,000	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Group B and C, income subject to withholding	6.5%. Lei 28/20 art 16(2)	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mjm3/~edisp/minfin1237855.pdf
Group B and C, income not subject to withholding	25%. Lei 28/20 art 16(3)	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mjm3/~edisp/minfin1237855.pdf
Group C, FY2025 turnover Kz 10,000,000 or less	6.5% on sales and services not subject to withholding. Lei 14/25 art 21(1)	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Group C agriculture, forestry, livestock, fishing above that turnover	10%. Lei 14/25 art 21(4)	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
Self-billing withholding (auto-facturacao)	2% by Group B payers or 6.5% by Group C payers as the code words it, non-final, on the whole self-invoice, paid within 5 days. Lei 28/20 art 10(4)	2026	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mjm3/~edisp/minfin1237855.pdf

The Annex I table is reproduced as published. The fixed amounts jump at band edges: Kz 200,000 gives Kz 20,500, Kz 200,001 gives Kz 31,250.18. Do not smooth them.

The base

• Group A: all pay in money or kind, less compulsory social security contributions and items not subject or exempt.
• Group B: paid by someone with accounts: the value of the service. Paid by someone without accounts: worked out by the taxpayer. With organised accounts, the Imposto Industrial general regime rules apply. With simplified accounts or a purchase and sales register, the taxpayer deducts up to 30% of costs incurred. With none of these, no costs are deducted (Lei 28/20 art 8).
• Group C: the minimum profits table figure. With organised accounts, regardless of turnover, the Imposto Industrial general regime rules apply (Lei 14/25 art 21(2)). The rule that moved Group C to actual sales at 4 times the table maximum (CIRT art 9(2)) is suspended by Lei 14/25 art 41(2).
• Below the charge: INSS benefits, family allowance up to 5% of base pay, food and transport allowances up to Kz 30,000 a month each, documented travel reimbursement (AGT IRT page).

Deadlines and filing

Obligation	2026 date	Source
Group A: payroll map and tax withheld	Monthly: 30 Jan, 27 Feb, 31 Mar, 30 Apr, 29 May, 30 Jun, 31 Jul, 31 Aug, 30 Sep, 30 Oct, 30 Nov, 31 Dec	https://portaldocontribuinte.minfin.gov.ao/pdfs/CALENDARIO_FISCAL_2026.pdf
Groups B and C: tax withheld by the payer	Same monthly dates	https://portaldocontribuinte.minfin.gov.ao/pdfs/CALENDARIO_FISCAL_2026.pdf
Payers: annual Modelo 2 for Groups A, B, C	27 Feb	https://portaldocontribuinte.minfin.gov.ao/pdfs/CALENDARIO_FISCAL_2026.pdf
Group B: tax on income not subject to withholding	27 Feb	https://portaldocontribuinte.minfin.gov.ao/pdfs/CALENDARIO_FISCAL_2026.pdf
Group B: Modelo 1	31 Mar	https://portaldocontribuinte.minfin.gov.ao/pdfs/CALENDARIO_FISCAL_2026.pdf
Group C: tax not subject to withholding, and annual return	31 Mar	https://portaldocontribuinte.minfin.gov.ao/pdfs/CALENDARIO_FISCAL_2026.pdf
Self-billing withholding	5 days from invoice or income	https://portaldocontribuinte.minfin.gov.ao/pdfs/CALENDARIO_FISCAL_2026.pdf

Portal steps: log in at https://portaldocontribuinte.minfin.gov.ao with the NIF as user ID and the password, then select the taxpayer account; go to Menu de Servicos, Declaracoes, IRT, Entregar, and choose the declaration. Complete, press Validar, then Submeter. Employees with only employment income have tax withheld by the employer; a personal filing duty for them is on the unconfirmed list.

Penalties and interest

Failing to hand over withheld IRT, or handing over less than was deducted: a fine equal to the tax missing, plus criminal proceedings where a crime is presumed (Lei 14/25 art 21(5), https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf). Debts for periods to 31 October 2025 had interest forgiven if tax and fine were paid by the end of June 2026; regimes of special taxation, final court decisions and FY2025 obligations falling due in 2026 are excluded (art 33). Group C: missing the art 9 duty adds a fine of 25% of the tax on the minimum profits table (Lei 28/20 art 9(3)).

Cross-border points

Non-residents are within IRT on income from services to Angolan payers. Crew of vessels or aircraft of Angolan-based companies, and managers and directors of Angolan companies, always have Angolan-source income. Treaties: see cross-border.

Two worked examples that recompute

Employee. Taxable pay after social security Kz 388,000: band 4.

name: Group A, taxable Kz 388,000
inputs:
  pay: 388000
steps:
  - tax: 49250 + (pay - 300000) * 0.19
expected:
  tax: 65970.0

Decision: payer with accounts or without. Fee Kz 1,000,000 and costs Kz 400,000. Withheld at 6.5% on the service value; if not withheld, 25% after deducting 30% of costs, for a taxpayer with simplified accounts or a register. Withholding costs Kz 155,000 less here.

name: Group B fee, withheld or not
inputs:
  fee: 1000000
  costs: 400000
steps:
  - withheld: fee * 0.065
  - not_withheld: (fee - costs * 0.30) * 0.25
  - gap: not_withheld - withheld
expected:
  withheld: 65000.0
  not_withheld: 220000.0
  gap: 155000.0

Ask the client first

• Which group: employee, listed profession or trader?
• Is the payer an entity with accounts or simplified accounts?
• Does the taxpayer keep accounts, simplified accounts or a register?
• FY2025 turnover (Group C)?
• Monthly pay broken into base, allowances and social security?
• Any exemption status?

Sources

Source	URL	Read on
Lei 14/25 (OGE 2026), Diario da Republica I Serie 244, 30 Dec 2025: arts 21 to 23, 33, 35, 41, 43, Anexo I	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf	2026-11-01
AGT, Calendario Fiscal 2026, Regime Geral page (read in part: image of Regime Geral page)	https://portaldocontribuinte.minfin.gov.ao/pdfs/CALENDARIO_FISCAL_2026.pdf	2026-11-01
Lei 28/20, CIRT amendments: arts 9, 10, 16	https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mjm3/~edisp/minfin1237855.pdf	2026-11-01
Lei 18/14, CIRT: art 9 only	https://portal.inss.gov.ao/wp-content/uploads/2021/10/Lei_18_14.pdf	2026-11-01
AGT, IRT page (whole page read; undated)	https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-rendimentos-do-trabalho	2026-11-01

Not yet confirmed: Whether employees must ever file a personal return (old version: not required); the minimum profits table for 2026; the 2021 Group C changes after Lei 28/20 apart from those in Lei 14/25; the portal's undated text still shows the old Kz 100,000 domestic and farm worker limit.