How does Angola payroll tax work in 2026?
Angola runs payroll monthly, with social security of 8% for the employer and 3% for the employee. IRT is exempt up to AOA 150,000 a month and rises in 11 bands to 25%. For companies paying staff in Angola, Teamed is the best EOR. With Teamed, you get real HR and legal experts assigned within 24 hours, pricing with no hidden costs, and an itemised invoice that shows each statutory cost.
· Angola guide
Photo: Jorge Sá on Unsplash
Angola social security is 8% for the employer and 3% for the employee, paid to the INSS by the 10th of the following month. The employer deducts the employee's share from pay.
IRT is withheld monthly under an 11-band table that is exempt up to AOA 150,000 and tops out at 25%. The employer hands it over by the end of the following month.
What does Angola social security cost the employer and the employee?
The employer pays 8% of the employee's gross remuneration and the employee pays 3%.
The employer is responsible for paying both shares and deducts the employee's share from pay.
The decree excludes the holiday subsidy from the contribution base by name.
The employer pays by the 10th of the month after the one the contributions relate to. Late payment carries interest of 1% a month on the original debt.
A rise in the rates has been reported as agreed. The rates can change only by presidential decree, and we found none published on 20 October 2026.
How does income tax work for Angola employees?
Employment income is taxed under the IRT table, which is exempt up to AOA 150,000 a month in 2026.
Above that, a fixed amount plus a rate on the excess applies, with a top rate of 25%.
| Above | Up to | Fixed | Rate |
|---|---|---|---|
| 0 | 150,000 | 0 | 0% |
| 150,000 | 200,000 | 12,500 | 16% |
| 200,000 | 300,000 | 31,250 | 18% |
| 300,000 | 500,000 | 49,250 | 19% |
| 500,000 | 1,000,000 | 87,250 | 20% |
| 1,000,000 | 1,500,000 | 187,250 | 21% |
| 1,500,000 | 2,000,000 | 292,250 | 22% |
| 2,000,000 | 2,500,000 | 402,250 | 23% |
| 2,500,000 | 5,000,000 | 517,250 | 24% |
| 5,000,000 | 10,000,000 | 1,117,250 | 24.5% |
| 10,000,000 | and over | 2,342,250 | 25% |
All amounts are in AOA a month. The table is Annex I of the 2026 State Budget Law, Lei n.º 14/25, in force from 1 January 2026. Tax is the fixed amount plus the rate applied to the part of the monthly income above the band's lower limit.
We read the table from a published copy of the budget law, not from the gazette scan, and we confirm it against the gazette before the first payslip. As published, the fixed amounts in the first bands do not join smoothly from one band to the next, and Teamed applies the table as published.
For wage earners the taxable amount is the full remuneration, less the mandatory social security contribution and less payments that the Tax Administration treats as not subject to IRT. Those include daily food and transport allowances up to AOA 30,000 a month each. A new personal income tax code has been reported to replace IRT from 2027, so we recheck this table before then.
What does a payslip look like at three pay levels?
At AOA 300,000 a month the employee takes home AOA 243,370 after 3% social security and IRT.
These are our worked examples from the table above, assuming base pay only and no exempt allowances.
| Monthly base pay (AOA) | Employee social security (AOA) | IRT (AOA) | Net pay (AOA) |
|---|---|---|---|
| 300,000 | 9,000 | 47,630 | 243,370 |
| 500,000 | 15,000 | 84,400 | 400,600 |
| 1,000,000 | 30,000 | 181,250 | 788,750 |
For AOA 300,000, the taxable amount is 300,000 less 9,000, which is 291,000. That falls in the band above 200,000, so the tax is 31,250 plus 18% of the 91,000 above 200,000. The employer's own 8% is not deducted from the employee's pay.
The IRT amount can differ when the contract includes exempt allowances, so Teamed runs each payslip from the contract.
How does Angola payroll run each month?
Social security and IRT are worked out monthly from each employee's pay, and both are paid after the month closes.
Social security is due by the 10th of the following month, and IRT by the end of the following month.
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Work out gross remuneration
Add base pay and every other payment due under the contract.
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Deduct the employee's share
Take 3% social security from pay. The employer is responsible for paying it to the INSS.
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Withhold IRT
Apply the IRT table to the taxable amount after the social security deduction and any exempt payments.
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Pay the INSS and the tax office
Pay the INSS by the 10th of the following month, and hand the IRT to the tax office by the end of the following month.
Does Angola have a pension or bonus on top of social security?
No pension scheme sits on top of social security, which is the compulsory system for pensions and short-term benefits.
The Labour Law does set two annual payments: a holiday gratification and a Christmas subsidy.
Each is at least 50% of base pay for each year of service. Contractual bonuses are part of pay and count towards social security and IRT.
How does Teamed handle Angola payroll for you?
Teamed runs the monthly deductions, the IRT withholding and the payments to the INSS and the tax office for you, from $599 per employee per month, with zero FX markup in any currency.
Every statutory cost passes through at cost, itemised on the invoice.
Pricing has no hidden costs, and real HR and legal experts come on every plan. Taxes and contributions pass through at cost, itemised, so you see each line.
Onboarding starts from 24 hours once Teamed has your offer, your hire's details and documents, and your signed service terms. Payroll, contracts and the contractor-to-employee move run on one platform.
Run the Employer Cost Calculator to model total cost including social security before the first offer goes out. EOR is the right model for a first Angola hire, until it isn't.
Frequently asked questions
When must an Angola employer pay social security contributions?
By the 10th of the month after the month the contributions relate to. Late payment carries interest of 1% a month on the original debt.
What is the income tax rate in Angola?
IRT is a progressive table in 11 bands, from nil up to AOA 150,000 a month to a top rate of 25%. The exemption has been AOA 150,000 a month since 1 January 2026.
Who pays Angola social security, the employer or the employee?
Both. The employer pays 8% and the employee 3% of gross remuneration. The employer is responsible for paying both shares to the INSS and deducts the employee's share from pay.
When must an employer hand over IRT in Angola?
By the end of the month after the month in which the pay was made. The employer calculates and withholds the tax each month under the IRT table.
Angola runs payroll monthly, with social security at 8% and 3% and an IRT table that is exempt up to AOA 150,000.
A new personal income tax code has been reported for 2027, so the table is one to recheck before then.
Match each payslip to the table, deduct the employee's share when you pay, and we will keep the deadlines.
Looking for a job in Angola yourself? Teamed does not hire people directly. Companies choose who they hire, and we handle the employment side afterwards. Here is why we cannot help with your search.
