Angola income tax rates
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 | 13 entries — see the API for the full schedule |
|---|---|
| In force from | 2020-08-21 |
| Official source | Lei n.º 28/20, de 22 de Julho — Lei que altera o Código do Imposto sobre os Rendimentos do Trabalho (Diário da República I Série n.º 109, de 22/07/2020, págs. 3874-3879), Artigo 3.º (Alteração da Tabela de Taxas do Código do IRT): 'A Tabela de Taxas a que se refere o n.º 1 do artigo 16.º ... passa a ser a seguinte'; Artigo 6.º: entra em vigor 30 dias após a sua publicação. PDF do diploma alojado pela AGT |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Thirteen escalões, MONTHLY kwanza amounts, applied by the employer as: tax = parcela fixa + rate x (matéria colectável − excess_over). Lei 28/20 raised the exempt threshold to Kz 70,000/month and revoked Lei n.º 9/19 and Lei n.º 28/19. Published 22 Jul 2020, in force 30 days later = 21 Aug 2020; the table has NOT been re-indexed since — there is no CPI-indexation mechanism and no later amending law (AGT lists none, and no post-2020 IRT amendment exists), so despite cumulative inflation of well over 100% since 2020 the bands are still nominal 2020 amounts, and bracket creep is severe. TWO DISCONTINUITIES ARE IN THE STATUTE ITSELF, NOT TYPOS ON MY PART: (i) the 2nd escalão opens with a parcela fixa of Kz 3,000 at Kz 70,001, so crossing the exempt threshold by one kwanza creates a Kz 3,000 cliff; (ii) the 5th escalão's parcela fixa is Kz 31,250, whereas continuing the 4th escalão to its ceiling gives only 12,500 + 16% x 50,000 = Kz 20,500 — a Kz 10,750 step at Kz 200,000. Every other boundary is perfectly cumulative. Both are reproduced exactly as printed in the Diário da República table. AGT INFOGRAPHIC ERROR: the AGT's published 'TABELA DO IRT' graphic prints the 9th escalão's parcela fixa as Kz 292.000; the gazette says Kz 292.250, and 292,250 is the value consistent with the rest of the table (187,250 + 21% x 500,000). The 292,250 figure is served here. The AGT's own link to that graphic from its IRT information page (bit.ly/4chMEHY → ucm.minfin.gov.ao/.../minfin4210902.png) is DEAD — it returns 'Ficheiro nao encontrado'; the live copy is at https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mju5/~edisp/minfin1259216.jpg. SCOPE: this series covers GRUPO A only (employment income). Grupo B (self-employed professionals, and income paid by entities with accounts) and Grupo C (commercial/industrial sole traders, assessed on the Tabela dos Lucros Mínimos annexed to the same Law) are taxed at a flat 25% on income not subject to withholding, or 6.5% withheld at source; self-billing (auto-facturação) carries a non-final 2% or 6.5% withholding. Deductions before the table: mandatory social-security contributions (3% employee), and exclusions for meal and transport allowances up to Kz 30,000/month each, among others. Exemptions include disabled persons with 50%+ incapacity and registered war veterans. Angola's national minimum wage (Kz 100,000/month general) falls in the 3rd escalão; the Kz 50,000 micro/startup/domestic tier is below the exemption threshold.
Get it programmatically
curl https://afriref.dev/v1/ao/income-tax
# $0.001 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: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate