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Angola Individual - Other taxes

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Social security contributions

Individuals are liable to social security contributions on their gross income at rates of 3% (8%, in case of retired employees) and 8% due by the employee and the employer, respectively.

Taxable income includes all cash or in kind benefits, with the exception of the following:

  • Social benefits paid by employers.
  • Holiday allowances.
  • Values of subscription/participation in complementary social protection schemes.

The contributions are intended to cover family, pension, and unemployment protection.

Foreign citizens working in Angola (without a residence permit) may be excluded from social security in Angola, provided that they prove that they are covered by their home country's social security system.

Real estate income tax (IPU)

IPU is levied on rental income earned by individuals or companies owning real estate assets. It is based on actual rental income when the assets are leased and on the assets’ registered value when the assets are not leased. See Other taxes in the Corporate tax summary for more information.

Net wealth/worth taxes

There are no net wealth/worth taxes in Angola.

Inheritance and gift taxes

Under the Inheritance and Donations Tax Code, the transmission of goods should be taxable at the following rates:

  • 10% or 15% when the transmission occurs between spouses or in favour of descendants and ascendants.
  • 10% to 30% when the transmission occurs between other persons.

Last Reviewed - 04 October 2019

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Angola contacts
Jaime Esteves Title = Jaime Esteves width=55px
Jaime Carvalho EstevesTax Lead Partner+351 213 599 601
Cristina Teixeira Title = Cristina Teixeira width=55px
Cristina TeixeiraTax Director+244 227 286 109
Ines Barbosa Cunha Title = Ines Barbosa Cunha width=55px
Inês Barbosa CunhaTax Director+351 213 599 716
Susana Claro Title = Susana Claro width=55px
Susana ClaroIndirect Tax (VAT, Customs, and Excise) Partner+351 213 599 610
Hugo Salgueirinho Maia Title = Hugo Salgueirinho Maia width=55px
Hugo Salgueirinho MaiaIndirect Tax (VAT, Customs, and Excise) Director+351 225 433 277
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