Angola: Employees With a Salary of Up to 100,000 Kwanzas Exempt From Labour Income

2 January 2024
Angola Press Agency (Luanda)

Luanda — Angolan public servants who earn salaries of up to 100 thousand kwanzas are exempt from paying Labor Income Tax (IRT), from this month (January).

This is a government initiative that aims to alleviate the current cost of living for families.

The measure, which is already published in the Official Gazette of December 29, 2023, is included in the General State Budget (OGE) for the 2024 financial year, whose implementation began today, Tuesday (2nd).

Before this initiative, the IRT exempted employees with salaries of up to 70,000 kwanzas.

With the new readjustment, the IRT table is reduced from 13 to 12 levels, with the minimum percentage rate set at 13% for salaries of 101,000 to 150,000 kwanzas (second level), while the maximum percentage is set at 25% for incomes above 10 million and one kwanza (12th levels), in addition to the 3% Social Security discount, respectively.

Labour Income Tax is levied on the income of self-employed workers (liberal, commercial and industrial professionals) or employees (dependent workers).

For the purposes of this tax, all remuneration received in the form of wages, payments, bonuses, allowances, commissions, shares, attendance fees, emoluments, shares in fines, costs and other additional remuneration constitutes labour income.

Exemption from Labour Income Tax

In addition to employees with salaries of up to 100,000 kwanzas, income earned by agents of Foreign Diplomatic and Consular Missions is also exempt from Labour Income Tax, provided there is reciprocal treatment, as is income earned by foreign staff working for International Organisations.

The IRT exemption also covers income earned by foreign staff working for Non-Governmental Organisations, under the terms established in agreements with national entities, with the prior written recognition of the General Tax Administration (AGT).

Physically handicapped and war maimed people whose degree of disability or incapacity is equal to or higher than 50%, proven by documentation issued by a competent authority, as well as income earned by former combatants, veterans of the homeland and war disabled people are also exempt from IRT. QCB/MRA/DOJ

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