DoubleTaxationTaxes on salary: Angola preliminary data
How much income tax and social contributions are paid on a salary in Angola, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | AOA 64,157,425 ≈ €60,000 |
|---|---|
| Income tax | AOA 13,675,012 ≈ €12,789 |
| Employee contributions | AOA 1,924,723 ≈ €1,800 |
| Take-home pay | AOA 48,557,690 ≈ €45,411 |
| Employer contributions and payroll taxes | AOA 5,132,594 ≈ €4,800 |
| Employer's labour cost | AOA 69,290,019 ≈ €64,800 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 AOA 32,078,713 | €60,000 AOA 64,157,425 | €120,000 AOA 128,314,851 |
|---|---|---|---|
| Company | AOA 9,383,023 32.5 % | AOA 18,766,047 32.5 % | AOA 37,532,094 32.5 % |
| Sole proprietor · Imposto Industrial — Grupo C (regime simplificado) | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Angola yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1069.290421 AOA (Banco Nacional de Angola — Taxa de Referência MEDIO, USD (no fixing published 2026-01-02; this rate in force until 2026-01-05), 2025-12-31) ↗
Sources
- Lei n.º 14/25, de 30 de Dezembro — Orçamento Geral do Estado 2026 (text via Angolex legal database), art. 21 and Annex I (law text from a third-party publisher; no official copy found)
- Lei n.º 26/20 — Alteração do Código do Imposto Industrial (text via Angolex), arts. 7, 58, 64, 73 (law text from a third-party publisher; no official copy found)
- Decreto Legislativo Presidencial n.º 2/14 — Código do Imposto sobre a Aplicação de Capitais, revisão e republicação (text via Angolex), art. 27 (law text from a third-party publisher; no official copy found)
- Decreto Presidencial n.º 227/18 de 27 de Setembro — regime jurídico de vinculação e contribuição da Protecção Social Obrigatória (text via Lex.ao), arts. 12-13 (law text from a third-party publisher; no official copy found)
- Lex.ao — Lei n.º 28/20 de 22 de Julho (alteração do Código do IRT), arts. 3, 8, 9, 16 (law text from a third-party publisher; no official copy found)
- Lex.ao — Lei n.º 18/14 de 22 de Outubro (Código do IRT), art. 7 (Group A taxable base: social security contributions deducted first) (law text from a third-party publisher; no official copy found)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.