Source-cited draft: personal income tax for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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IRT general charge
Personal income tax (Imposto sobre os Rendimentos do Trabalho, IRT) is charged on a monthly basis under progressive bands from 0% to 25% for employment (Group A) income. The first AOA 100,000 of monthly income is exempt; income between AOA 100,000 and 150,000 is effectively shielded and tax begins at 13% on the excess over AOA 100,000.
Monthly tax-exempt income
Up to AOA 100,000 per month is exemptCodigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 100,000 to 150,000 (monthly)
13% on the amount exceeding AOA 100,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 150,000 to 200,000 (monthly)
AOA 12,500 + 16% on excess over 150,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 200,000 to 300,000 (monthly)
AOA 31,250 + 18% on excess over 200,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 300,000 to 500,000 (monthly)
AOA 49,250 + 19% on excess over 300,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 500,000 to 1,000,000 (monthly)
AOA 87,250 + 20% on excess over 500,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 1,000,000 to 1,500,000 (monthly)
AOA 187,249 + 21% on excess over 1,000,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 1,500,000 to 2,000,000 (monthly)
AOA 292,249 + 22% on excess over 1,500,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 2,000,000 to 2,500,000 (monthly)
AOA 402,249 + 23% on excess over 2,000,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 2,500,000 to 5,000,000 (monthly)
AOA 517,249 + 24% on excess over 2,500,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band AOA 5,000,000 to 10,000,000 (monthly)
AOA 1,117,249 + 24.5% on excess over 5,000,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT band over AOA 10,000,000 (monthly)
AOA 2,342,248 + 25% on excess over 10,000,000Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
Individual residence basis
IRT applies to income from work performed in Angola; residents and non-residents are taxed on Angola-source employment income (approx — confirm)Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
Self-employment / independent services (Group B)
Taxed under IRT Group B; subject to withholding on services with progressive/effective rates up to 25% (approx — confirm)Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
Filing requirement for employees
Employees with only employment income are not required to file; IRT is withheld monthly by the employerCodigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
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