Irrespective of the individuals' nationality or tax residency status, PIT applies to remuneration, wages, salaries, fees, bonuses, and any other additional remuneration, including benefits in kind.
Some items of compensation may be exempt from or not subject to PIT under certain conditions, such as:
- Family allowances, up to 5% of the base salary.
- Meal and transport allowances, up to the limit of AOA 30,000 per month. The limit is established for each allowance.
- Employee’s expenses when travelling on business, provided these are duly documented in accordance with the legislation in force.
- Employees’ contributions paid to social security.
- Housing allowances, up to 50% of the contract value (when the rental contract is submitted to the tax authorities).