Updated October 2026
Payroll in Angola in 2026 rests on three monthly obligations: withholding IRT (employment income tax), deducting 3% employee INSS and paying 8% employer INSS, plus two annual allowances worth at least 50% of base salary each, the vacation allowance and the Christmas allowance (the “13th month”). Monthly income up to 150,000 AOA is now exempt from IRT, and the minimum wage is 100,000 AOA. This guide sets out the rates, a worked example, filing deadlines and the extra rules for foreign staff.
The building blocks of an Angolan payslip
| Item | Rule in 2026 | Legal basis |
|---|---|---|
| Minimum wage | 100,000 AOA per month | Presidential Decree 152/24 |
| Employee INSS | 3% of gross pay, no ceiling | Presidential Decree 227/18 |
| Employer INSS | 8% of gross pay, no ceiling | Presidential Decree 227/18 |
| IRT exemption | Taxable income up to 150,000 AOA per month | Lei 14/25 (2026 State Budget) |
| IRT rates above the exemption | Progressive, 16% to 25% | IRT Code as amended by Lei 28/20 |
| Food and transport allowances | Exempt from IRT up to 30,000 AOA each per month | IRT Code, Article 2 |
| Vacation allowance | At least 50% of base salary | Lei 12/23, Article 238 |
| Christmas allowance | At least 50% of base salary, paid by the end of December | Lei 12/23, Article 238 |
The labor law itself is the Lei Geral do Trabalho, Lei 12/23 of 27 December, in force since March 2024. For contracts, probation and dismissal, see our guide to Angola labor law for employers.
IRT: how to calculate the tax
Step 1: find the taxable base
Start with gross monthly pay, including base salary, bonuses, overtime and benefits. Then:
- Remove amounts that are not taxable, such as food and transport allowances up to 30,000 AOA each. Any amount above those limits is taxable.
- Subtract the employee’s 3% INSS contribution, which is not subject to IRT.
- The result is the taxable base (matéria colectável).
Step 2: apply the Group A table
Employees fall under Group A. The 2026 table, as published by PwC Worldwide Tax Summaries, is:
| Monthly taxable income (AOA) | IRT due |
|---|---|
| Up to 150,000 | Exempt |
| 150,001 – 200,000 | 12,500 + 16% of the excess over 150,000 |
| 200,001 – 300,000 | 31,250 + 18% of the excess over 200,000 |
| 300,001 – 500,000 | 49,250 + 19% of the excess over 300,000 |
| 500,001 – 1,000,000 | 87,250 + 20% of the excess over 500,000 |
| 1,000,001 – 1,500,000 | 187,250 + 21% of the excess over 1,000,000 |
| 1,500,001 – 2,000,000 | 292,250 + 22% of the excess over 1,500,000 |
| 2,000,001 – 2,500,000 | 402,250 + 23% of the excess over 2,000,000 |
| 2,500,001 – 5,000,000 | 517,250 + 24% of the excess over 2,500,000 |
| 5,000,001 – 10,000,000 | 1,117,250 + 24.5% of the excess over 5,000,000 |
| Over 10,000,000 | 2,342,250 + 25% of the excess over 10,000,000 |
Note: Lei 14/25 raised the exemption threshold to 150,000 AOA but kept the higher brackets of Lei 28/20, including the fixed amount of 12,500 AOA at the start of the 150,001 bracket. Check how your payroll software handles salaries just above 150,000 AOA, and confirm edge cases with the AGT or your tax adviser.
Worked example
An employee earns a base salary of 500,000 AOA a month with no allowances:
- Employee INSS (3%): 15,000 AOA
- Taxable base: 500,000 − 15,000 = 485,000 AOA
- IRT: 49,250 + 19% × (485,000 − 300,000) = 49,250 + 35,150 = 84,400 AOA
- Net pay: 500,000 − 15,000 − 84,400 = 400,600 AOA
- Employer INSS (8%): 40,000 AOA, so the monthly cost to the employer is 540,000 AOA before allowances and benefits
To run your own numbers, use our salary calculator (in Portuguese, IRT and INSS 2026).
INSS: social security contributions
Contributions are governed by Presidential Decree 227/18, which sets the base as the worker’s gross remuneration, meaning all cash payments arising from the employment relationship, with some exclusions. Among the items it excludes is the vacation allowance (subsídio de férias).
- Rates: 3% employee and 8% employer, with no ceiling. Retired workers who go back to work contribute at 8%.
- Payroll register: the employer submits the monthly remuneration register (folha de remunerações) to the INSS.
- Deadline: contributions are paid monthly, by the 10th of the following month.
- Late payment: interest of 1% per month on the unpaid amount starts the day after the deadline and is calculated automatically by the INSS system.
Allowances: the vacation and Christmas payments
Under Article 238 of Lei 12/23, employers must pay a vacation allowance and a Christmas allowance, each worth at least 50% of base salary. The labor ministry (MAPTSS) reminds employers every year that the Christmas allowance must be paid by the end of December and that the obligation applies to all employers, companies and individuals alike. MAPTSS has said fines for non-payment range from 10 to 17 average monthly salaries, depending on whether the breach is negligent or deliberate.
- Employees who have not completed a full year normally receive the allowances in proportion to the months worked.
- Both allowances count as taxable income for IRT; they have been in the IRT base since the 2019 reform of the IRT Code.
- Collective agreements or contracts may set higher amounts than the 50% minimum.
Annual leave is 22 working days. Plan cash flow for the vacation allowance in the months when most staff take leave, and for the Christmas allowance in December.
Overtime and other variable pay
Lei 12/23 caps normal working time at 8 hours a day and 44 hours a week, and limits overtime to 2 hours a day, 40 hours a month and 200 hours a year. Payroll guides based on the new law report the following premiums; confirm them against the law or your collective agreement before you configure payroll:
| Situation | Reported premium |
|---|---|
| Overtime, first 30 hours in a month | 50% of the hourly rate |
| Overtime above 30 hours a month, or on a weekly rest day | 75% of the hourly rate |
| Night work (8 p.m. to 6 a.m.) | 25% of base salary |
| Rotating shifts | 20% of base salary (includes the night premium) |
All of these are part of gross pay, so they are subject to IRT and INSS.
Monthly and annual deadlines
- Pay salaries on the date set in the contract. Pay through a bank so you have a record.
- By the 10th of the following month: pay employee and employer INSS and submit the remuneration register.
- By the end of the following month: pay the IRT withheld to the AGT, as reported by Angolan tax guides; confirm the deadline on the AGT taxpayer portal.
- By the end of February: file the annual employer IRT return (Modelo 2) covering the previous year.
- By the end of December: pay the Christmas allowance.
Foreign employees on your payroll
- IRT applies to salaries for work done in Angola, whether paid locally or partly abroad.
- INSS: foreign workers without a residence permit may be excluded from Angolan social security if they prove coverage under their home country’s system, according to PwC. Keep the proof on file.
- Contract registration: under Presidential Decree 49/25, contracts with non-resident foreign workers must be registered with the employment center within 30 days of the start of work, with a fee of 5% of monthly salary per contract.
- Payment channel: the same decree requires cash salary payments to non-residents to go through a financial institution, and BNA rules have required non-resident employees’ salaries to be paid into an Angolan bank account. Check current BNA foreign exchange rules before agreeing foreign-currency pay.
- Visas: renewing a work visa depends on proof that the employer is up to date with tax and social security obligations for that worker, so payroll errors can block renewals.
Hiring without a local company? Compare the options in our guide to Employer of Record vs. a local entity in Angola.
Frequently asked questions
Is there a 13th-month salary in Angola?
Yes. The Christmas allowance is the 13th-month payment, worth at least 50% of base salary under Article 238 of Lei 12/23, and paid by the end of December. A separate vacation allowance of at least 50% is also due.
Is there a ceiling on INSS contributions?
No. The 3% employee and 8% employer rates apply to total gross remuneration with no upper limit.
Who is exempt from IRT in 2026?
Employees whose monthly taxable income is 150,000 AOA or less, under Lei 14/25. Above that, the full progressive table applies.
Are food and transport allowances taxed?
They are exempt from IRT up to 30,000 AOA each per month. Anything above those limits is added to taxable income.
What happens if INSS is paid late?
Interest of 1% per month applies from the day after the deadline, and arrears can also block work visa renewals for foreign staff.
Sources: PwC Worldwide Tax Summaries – Angola personal income tax; PwC – Angola income determination; Presidential Decree 227/18 on social security contributions (Lex.ao); MAPTSS – Christmas allowance reminder; Lei 12/23, Lei Geral do Trabalho (Lex.ao); Miranda Alliance – 2019 IRT reform; Presidential Decree 49/25 (Lex.ao); AGT – Administração Geral Tributária.
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