Angola Personal Income Tax
Personal income tax (IRT) bands and rates
- 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 exempt AOA/month (Codigo 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 100,000 percent (Codigo 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 150,000 (Codigo 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 200,000 (Codigo 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 300,000 (Codigo 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 500,000 (Codigo 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 1,000,000 (Codigo 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 1,500,000 (Codigo 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 2,000,000 (Codigo 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 2,500,000 (Codigo 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 5,000,000 (Codigo 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 10,000,000 (Codigo 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) (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) (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 employer (Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income)
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Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug ao-income-tax on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ao-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.


