Angola

Individual - Deductions

Last reviewed - 05 January 2021

Employment expenses

The 8% social security contributions (supported by the employee) are allowed as a deduction to the taxable income for PIT purpose of the employee.

Business deductions

No business deductions are allowed for employees.

For self-employed workers and individuals carrying out a commercial or industrial activity, business related expenses are allowed as a deduction to the taxable income, within certain limits.