Angola doesn't have one income tax. It has several separate taxes, each with its own rules: IRT on pay for work, IAC on dividends, interest and gains, and property tax on rent. For pay, the test isn't where you live. IRT applies to work you do for an employer or client based in Angola, whether you're resident or not.
This guide covers Angolan personal tax in the 2026 tax year (the calendar year, 1 January to 31 December 2026): IRT for employees and freelancers, INSS, tax on investments, residence, and the IRPS income tax planned for 2027.
What's changed: the 2026 State Budget Law (Lei 14/25, in force since 1 January 2026) raised the tax-free amount for IRT to Kz 150,000 a month, up from Kz 100,000, and set a new rate table. It also set the capital income tax (IAC) at 10%, removing the old 5% rate for listed securities, and renewed for 2026 the 2.5% charge on many transfers abroad by individuals. On 25 June 2026 the National Assembly approved the new Personal Income Tax Code (IRPS). It would replace IRT with a single tax with six bands from 1 January 2027. It's Proposed, not law until it's signed into law and published in the Diário da República.
📋 Angola tax at a glance for 2026
Topic | Details |
|---|---|
Tax system | Separate taxes by type of income. IRT taxes pay for work done for people or businesses based in Angola, resident or not. IAC taxes capital income |
Tax year | The calendar year, 1 January to 31 December 2026 |
Income tax rates | IRT for employees: 0% to 25% on a monthly table. Pay up to Kz 150,000 a month is exempt, and 25% applies above Kz 10 million a month |
All-in on a US$100k salary | About 25.4% (Kz 91.3 million at about Kz 913 to US$1, including 3% INSS) |
Social security | INSS: 3% from you and 8% from your employer, with no ceiling. Self-employed: 8% of declared earnings |
Investments | IAC at 10% on dividends, most interest and share gains. Rent: 25% on rent less a 40% allowance |
Residence at a glance | Getting in: easy (a home kept for your usual residence on 31 December, or a day count in the year). Leaving: easy (give up the home and stay under the day count; no exit tax) |
Double tax treaties | Two in force: Portugal and the UAE. None with the UK or the US |
Who pays you decides what Angola taxes
Angola's tax on work, the Imposto sobre os Rendimentos do Trabalho (IRT), is built around the payer.
Image 1 — in Angola, who pays you decides the tax
The Administração Geral Tributária (AGT), Angola's tax authority, says IRT is due from individuals, resident in Angola or not, whose income comes from services provided to people or businesses with their home, registered office, management or a permanent establishment in Angola. Pay from an Angolan employer is taxed. So are fees from Angolan clients.
IRT splits people into groups:
Group A: employees paid by an employer under an employment contract, and company officers. The employer works out IRT every month using the rate table.
Group B: self-employed professionals working independently in the professions listed in the IRT Code.
Group C: people running a commercial or industrial business on their own account.
What about a salary from a foreign employer for remote work done in Angola? The IRT rule points to the payer's location, so on its wording that pay sits outside IRT. But Angola's General Tax Code also says direct taxes on individuals reach income wherever it comes from, and AGT hasn't published guidance on remote work for a foreign employer. Get advice before relying on it.
👉 AGT: IRT, who pays it, the three groups and the rates for each (in Portuguese)
When you become tax resident in Angola, and how you stop
IRT doesn't depend on residence, but IAC on foreign investment income, the Group B annual return and treaty claims do.
Angola's General Tax Code (article 37) treats you as resident if either applies:
Home on 31 December: you have a home in Angola on 31 December, in conditions that suggest you mean to keep it and live in it as your usual residence.
Days: you spend more than a set number of days in Angola in the year, in one stay or several. The 2014 Code says more than 183 days. Amendments made in 2020 appear to have cut this to more than 90 days, but AGT hasn't published a consolidated text, so plan on 90.
Leaving is simpler than in most countries. Give up any home before 31 December and keep your days under the limit. Angola has no exit tax. Pay for work done for an Angolan employer stays taxable under IRT after you've left, because IRT doesn't depend on residence.
👉 Diário da República: General Tax Code (Lei 21/14), articles 9 and 37 (in Portuguese)
IRT rates for 2026
For employees (Group A), IRT is worked out each month on your gross pay after deducting your INSS contribution and any items the Code exempts. The table below is the one set by the 2026 State Budget Law. Each band has a fixed amount plus a rate on the excess over the band's starting point.
Angola IRT table for employees in 2026 (monthly)
Monthly taxable pay | Tax |
|---|---|
Up to Kz 150,000 | Exempt |
Kz 150,001 to Kz 200,000 | Kz 12,500 plus 16% of the excess over Kz 150,000 |
Kz 200,001 to Kz 300,000 | Kz 31,250 plus 18% of the excess over Kz 200,000 |
Kz 300,001 to Kz 500,000 | Kz 49,250 plus 19% of the excess over Kz 300,000 |
Kz 500,001 to Kz 1 million | Kz 87,250 plus 20% of the excess over Kz 500,000 |
Kz 1,000,001 to Kz 1.5 million | Kz 187,250 plus 21% of the excess over Kz 1 million |
Kz 1,500,001 to Kz 2 million | Kz 292,250 plus 22% of the excess over Kz 1.5 million |
Kz 2,000,001 to Kz 2.5 million | Kz 402,250 plus 23% of the excess over Kz 2 million |
Kz 2,500,001 to Kz 5 million | Kz 517,250 plus 24% of the excess over Kz 2.5 million |
Kz 5,000,001 to Kz 10 million | Kz 1,117,250 plus 24.5% of the excess over Kz 5 million |
Over Kz 10 million | Kz 2,342,250 plus 25% of the excess over Kz 10 million |
Source: State Budget Law for 2026 (Lei 14/25 of 30 December 2025), article 21(3) and Annex I.
IRT has no personal allowance and no deductions for family, health or education costs. AGT confirms that Christmas and holiday pay are taxed like the rest of your salary.
Worked example
You work for an Angolan employer for the whole of 2026 on Kz 91.3 million a year (about US$100k at Kz 913 to the dollar), paid in 12 equal months of Kz 7,608,333.
INSS takes 3%, or Kz 228,250 a month. That's deducted first, so your taxable pay is Kz 7,380,083 a month.
IRT is Kz 1,117,250 plus 24.5% of the Kz 2,380,083 above Kz 5 million: Kz 1,700,370 a month.
Over the year that's Kz 20.4 million of IRT and Kz 2.7 million of INSS: about Kz 23.1 million, or 25.4% of your salary. Your employer pays another 8% INSS on top.
Freelancing in Angola
If you work for yourself in one of the listed professions, you're in Group B. How you're taxed depends on who pays you:
Clients that keep accounts: when an Angolan business or person with organised or simplified accounts pays your fee, they withhold IRT at 6.5% of the fee and pay it to AGT by the end of the following month.
Everything else: income that hasn't had tax withheld is taxed at 25%, on a figure you work out yourself. If you keep simplified accounts or a sales and purchases record, you can deduct costs of up to 30%.
On US$100k of fees (Kz 91.3 million) from Angolan businesses, 6.5% withholding plus self-employed INSS (see below) comes to about 10.2%. If no tax were withheld, 25% after the 30% allowance plus INSS comes to about 21%.
Group B residents file an annual return by the end of March, and pay any tax not withheld by the end of January. You must register with AGT before you start, and as a foreigner you need a visa or residence status that lets you work in Angola.
Crypto, investments and pensions
Investment income falls under the capital income tax, the Imposto sobre a Aplicação de Capitais (IAC). Since 1 January 2026 the general rate is 10%:
Dividends: 10%. The 2026 State Budget Law removed the 5% rate that applied to listed shares and bonds.
Interest: 10% on bank deposit interest and on bonds. Interest on loans you make to others (Section A) is taxed at 15%.
Gains on shares: the net gain on selling shares in a year is taxed at 10%.
Foreign income: the IAC Code also reaches dividends, interest and gains received by someone living in Angola, so in law foreign investment income is taxable at 10%. AGT's guide only describes tax withheld by Angolan payers, so you may need to declare it yourself.
Is crypto taxed in Angola? There's no specific rule. A crypto gain isn't a gain on shares, but the IAC has a catch-all for other income from investing capital, taxed at 15%. Treat 15% as the worst case and keep records.
We found no Angolan tax that clearly reaches a pension paid from abroad: it isn't pay for work done for anyone in Angola, and it isn't capital income. There's no official guidance, so check before you move.
Rent is taxed at 25% after a 40% upkeep allowance (15% of the rent), and buying property costs 2% (in 2026, homes up to Kz 40 million are exempt). There's no wealth tax. Inheritances and gifts of movable assets pay 0.5% up to Kz 5 million and 1% above for a spouse, children or parents, and 1% to 2% for other heirs.
One more cost: in 2026 individuals pay a 2.5% special contribution on transfers abroad for services, capital operations and one-way (unilateral) transfers. Dividends, loan repayments and payments straight to schools or hospitals are excluded. Ask your bank how it treats yours.
👉 AGT Taxpayer Portal: Imposto sobre a Aplicação de Capitais, scope and rates (in Portuguese)
👉 AGT Taxpayer Portal: Imposto Predial on rent and property transfers (in Portuguese)
Social security
The Instituto Nacional de Segurança Social (INSS) runs compulsory social protection.
Employees: 3% from you and 8% from your employer, on your total gross pay, with no upper limit. Workers who are in Angola only for a limited time and stay covered by another country's scheme may be able to stay out, so check with INSS.
Self-employed: 8% of the monthly earnings you declare to INSS (11% if you choose wider cover). The declared amount is set in multiples of the national minimum wage, up to 35 times. Foreign residents working for themselves who prove they're covered by another country's compulsory scheme are excluded.
👉 INSS: Decreto Presidencial 227/18, article 12 (3% employee and 8% employer rates) (in Portuguese)
Double tax treaties
Does Angola have double tax treaties? Very few. AGT lists two in force: Portugal (in force since 22 August 2019, applying from 2020) and the United Arab Emirates (in force since 28 March 2020, applying from 2021). Angola has signed others, including one with Rwanda, that AGT doesn't yet show as in force. There's no treaty with the UK or the US, and Angola has a FATCA agreement with the US to share bank account information.
👉 AGT: international tax agreements signed by Angola (in Portuguese)
Visas and the long-stay route
Angola has no digital nomad visa. The Migration and Foreigners Service (SME) lists visas for tourism (up to 30 days, extendable once, with no residence or paid work), short stays, study, medical treatment and investors. To live and work in Angola you generally need a work visa tied to an Angolan employer, or an investor visa for a registered investment. There's no route for remote work for a foreign company.
👉 SME: visa categories (in Portuguese)
Proposed, not law: the IRPS from 2027
The Ministry of Finance says the new Personal Income Tax Code (IRPS) would replace today's separate taxes with one integrated tax on individuals. In the version the National Assembly approved on 25 June 2026:
the number of bands falls from 12 to six, with wider bands
people earning up to Kz 150,000 a month would neither file nor pay
micro and small businesses and self-employed professionals with turnover up to Kz 6 million a year would be excused from filing and paying
you could deduct part of your spending on education, health and rent
it would start on 1 January 2027, with the first annual return in 2028 for the 2027 year
The final text, including the rate bands, hasn't been published in the Diário da República yet, so the details could still change.
👉 Ministry of Finance: National Assembly approves the IRPS bill, 25 June 2026 (in Portuguese)
Who is Angola good for?
How does Angola compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including INSS. We convert at about Kz 913 to US$1, the Banco Nacional de Angola rate in October 2026.
☑️ Who is Angola good for? Tax ratings for expats in 2026
Expat profile | Angola rating | Why |
|---|---|---|
Employees | Moderate | About 25.4% all-in on a US$100k salary (Kz 91.3 million) from an Angolan employer: IRT on the 2026 monthly table plus 3% INSS with no ceiling. There's no regime for people moving to Angola. |
Freelancers (self-employed) | Good | About 10.2% on US$100k of fees billed to Angolan businesses that keep accounts: 6.5% IRT withheld, plus 8% INSS on declared earnings up to 35 times the minimum wage. Just over the 10% line. Fees with no withholding are taxed at 25% (about 21% all-in). |
Retirees | Good | About 3.3% on a US$40k foreign pension plus US$20k of foreign dividends: we found no tax on a foreign pension, and IAC takes 10% of the dividends. No wealth tax, but inheritances of movable assets are taxed even within the close family: 0.5% up to Kz 5 million and 1% above for a spouse, children or parents. |
Crypto gains | Good | No crypto rule and no official guidance. The IAC's catch-all for other capital income is taxed at 15%, so 15% is the likely worst case. |
Investment income | Good | About 10% on a US$1m portfolio: IAC at 10% on dividends and on net share gains. No wealth tax. |
Digital nomad visa | Poor | No digital nomad visa, and no long-stay route for someone working remotely for a foreign company. |
Filing and deadlines
Most employees never file a return: your employer works out IRT every month and pays it by the end of the following month. Other deadlines for 2026 income:
Employers and payers: the annual Model 2 return of pay and IRT for each worker is due in February 2027.
Group B (self-employed residents): the annual return is due by the end of March 2027. Tax that wasn't withheld is paid by the end of January.
Property tax: the tax on owning property is paid by the last working day of March, and rent is declared in January.
If the IRPS goes ahead, the first annual personal tax return would be due in 2028, for the 2027 year.
Frequently asked questions
When do I become tax resident in Angola?
Under the General Tax Code you're resident if you have a home in Angola on 31 December that you appear to keep as your usual residence, or if you spend more than a set number of days there in the year. The 2014 Code said 183 days; 2020 amendments appear to have cut this to 90, so plan on 90.
Does Angola tax foreign income?
It depends on the type. IRT taxes pay for work done for employers or clients based in Angola, so a foreign pension isn't caught by any tax we could find. The capital income tax (IAC) reaches dividends, interest and share gains received by someone living in Angola, at 10%.
What are the IRT rates in Angola in 2026?
Employees pay IRT on a monthly table. Pay up to Kz 150,000 a month is exempt, and rates run from 16% to 25% on the excess over each band, plus a fixed amount. The 25% rate applies above Kz 10 million a month. Self-employed fees are taxed at 6.5% by withholding or 25% otherwise.
Is the new IRPS income tax in force?
No. The National Assembly approved the IRPS bill on 25 June 2026. It would replace IRT with one tax with six bands from 1 January 2027, but it hasn't yet been published as law, so it's proposed, not law.
Is crypto taxed in Angola?
There's no specific rule. Crypto isn't covered by the tax on share gains, but the capital income tax has a catch-all for other income from investing capital at 15%. Treat 15% as the worst case.
Does Angola have a digital nomad visa?
No. Angola's visas cover tourism, short stays, study, medical treatment, investors and work for an Angolan employer. There's no visa that lets you live in Angola while working remotely for a foreign company.
Where to go next
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
