Angola

Taxable period

The tax year runs from 1 January to 31 December.

Tax returns

Individuals only deriving employment income are not required to file tax returns, as the PIT is withheld at source by their employer.

PIT is assessed and paid on a pay as you earn (PAYE) basis through monthly WHT collected by employers.

Self-employed workers file an annual return disclosing their annual income during March of the following year.

By the end of February each year, employers should file the PIT annual return ('Modelo 2'). This return should disclose the number of employees and self-employed individuals to which the entity made payments, the total amount of wages and other income paid to each individual, and the total amount of PIT withheld, with all information referring to the previous year.

Payment of tax

PIT is paid on a PAYE basis through monthly WHT collected by employers.