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 employment income tax is withheld at source by their employer.

Employment income tax 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 Employment Income Tax annual return ('Modelo 2'). This return should disclose the total number of employees (including those who are self-employed), the total amount of wages and other income paid to each employee during the prior year, and the total amount of Employment Income Tax withheld.

Payment of tax

Employment income tax is paid on a PAYE basis through monthly WHT collected by employers.