Angola IRT
Angola IRT run from 0% to 25% across 11 bands, cited to Lei n.º 14/25, de 30 de Dezembro, in force since 1 Jan 2026. Last checked against the official source on 7 Aug 2026.
Imposto sobre os Rendimentos do Trabalho (IRT), Grupo A (dependent employment): the statutory monthly rate table annexed to the Código do IRT, referred to in Artigo 16.º n.º 1 and replaced in full by Artigo 3.º of Lei n.º 28/20, de 22 de Julho. Withheld monthly by the employer and remitted by the end of the following month.
| Current value | 0–25% across 11 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | Lei n.º 14/25, de 30 de Dezembro — Lei que Aprova o Orçamento Geral do Estado para o Exercício Económico de 2026, art. 21.º(3) e Anexo I (Diário da República I Série n.º 244, de 30 de Dezembro de 2025; Lei a p. 23162, art. 21.º a pp. 23172–23173, Anexo I a p. 23180). Aprovada 15 Dez 2025, promulgada 23 Dez 2025, em vigor 1 Jan 2026 (art. 43.º) |
| Last verified | 2026-08-07 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Eleven escalões, MONTHLY kwanza amounts, applied by the employer as: tax = parcela fixa + rate x (matéria colectável − excess_over). Lei 14/25 (OGE 2026) exempts income up to Kz 150,000/month (art. 21.º(3)) and replaces the table via Anexo I — read digit-for-digit from the signed gazette PDF, twice independently, on 2026-08-07. KNOWN STATUTORY DISCONTINUITY, SERVED AS PUBLISHED: the 2.º escalão keeps parcela fixa Kz 12,500 even though the 13% band it once compensated was abolished, so the tax jumps from 0 to 12,500 + 16% at Kz 150,001 — that is verbatim in Anexo I of DR I Série n.º 244; do not 'smooth' it. Art. 41.º(2) of the same law suspends n.º 2 do artigo 9.º do CIRT (Lei n.º 18/14) for the year; its interaction with taxation near the threshold is a legal question we flag rather than resolve. TABLE LINEAGE: Lei 28/20 (exemption 70,000, 13 escalões, 2020–2023) → Lei 15/23 art. 20.º(3) (exemption 100,000, 12 escalões, 2024–2025, maintained by Lei 18/24) → Lei 14/25 (exemption 150,000, 11 escalões, current). The 16%–25% band boundaries and parcelas fixas are unchanged from the Lei 28/20 table — the reforms deleted the bottom taxed bands. ANNUAL-CHANGE PATTERN: the table has now moved via the OGE law in two of the last three Decembers; expect the OGE 2027 law around 30 December 2026 and re-verify by 2027-01-15. An outside audit of 2026-08-07 correctly flagged the previous (2020) table as stale — it had been superseded twice.
Earlier values
| From | Value | Source |
|---|---|---|
| 2024-01-01 | structured | Lei n.º 15/23, de 29 de Dezembro — Lei que Aprova o… |
| 2020-08-21 | structured | Lei n.º 28/20, de 22 de Julho — Lei que altera o Código do… |
Get it programmatically
curl https://afriref.dev/v1/ao/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ao/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ao/income-taxOther Angola series: Taxa BNA (BNA policy rate) · IVA taxa geral (standard VAT rate) · VAT registration threshold · Salário Mínimo Nacional (SMN) · Feriados nacionais · CPI inflation (year-on-year, national) · Imposto Industrial · Withholding tax rates · Legal interest (juros legais) · Statutory social-insurance contributions
The same figure elsewhere: Benin · Botswana · Burkina Faso · Cameroon · Central African Republic · all 34