Updated on: 2025/08/04 14:03 (UTC)
Overview
Angola, officially known as the Republic of Angola, is located along the Atlantic Ocean in southern Africa, with the main part of the country bordering the Democratic Republic of the Congo to the north, Zambia to the east, and Namibia to the south. Part of Angola, the Cabinda Province, is an exclave separated from the rest of the country and is located to the northwest of the main part of the country, but is still part of mainland Africa. A border is shared between Angola and the Republic of the Congo because of Cabinda Province.
Angola consists of 18 first-order administrative divisions known as provinces. They are Bengo, Benguela, Bie, Cabinda, Cuando Cubango, Cuanza-Norte, Cuanza-Sul, Cunene, Huambo, Huila, Luanda, Lunda-Norte, Lunda-Sul, Malanje, Moxico, Namibe, Uige, and Zaire.
The primary spoken and written language used in Angola is Portuguese, which is the country’s official language. The Umbundu language is used by more than 20% of Angola’s population. Among the languages used by at least 5% but less than 10% of Angola’s population are Chokwe (Cokwe), Kikongo (Kongo), and Kimbundu. Among the languages used by at least 1% but less than 5% of Angola’s population are Fiote (Ibinda), Kwanhama (Cuanhama), Luvale, Muhumbi (Muhimbi), Nganguela (Ganguela), and Nhaneca (Nyaneka). The English language is not commonly used throughout Angola.
Angola’s currency is the Angolan Kwanza.
Employers in Angola are required to withhold income taxes and social taxes from employee’s pay in addition to upholding labor law standards for compensation and benefits.
Foreign workers in Angola are subject to income tax requirements and protected by the same labor laws.
Angolan citizens working in the United States must comply with the appropriate visa requirements, labor, and tax laws.
CURRENCY DETAILS
The currency of Angola is the Angolan Kwanza (Kz). The internationally recognized three-letter currency code for the Angolan Kwanza is AOA. The plural form of Angolan Kwanza is Angolan Kwanzas.
When an amount of Angolan Kwanzas is written using the currency symbol Kz, the variant Kz., or the variant Kz:, the symbol precedes the numerical value with a space between the numerical value and symbol.
One hundredth ( 1 ⁄ 100 ) of an Angolan Kwanza is referred to as a cêntimo, with the plural form of cêntimos.
When amounts of Angolan Kwanzas are written in Portuguese, the comma that in English separates the thousands place from the hundreds place instead is rendered as a dot (.), and the dot that in English separates the ones place from the tenths place instead is rendered as a comma.
TAXES
Angola’s national government enacts laws relating to income tax.
The tax year is the calendar year, Jan. 1 through Dec. 31.
Coronavirus (Covid-19) Guidance: Effective April 9, 2020, Angola is providing tax relief for employers impacted by the coronavirus by extending social tax deadlines. Social Security contributions due in the second quarter of 2020 can now be made in six monthly installments due from July 2020 to December 2020 without interest.
Income Taxes
Angola’s Income tax is administered by the Angolan Ministry of Finance.
Coverage: All individuals, regardless of their residence or period of stay in Angola, are taxed only on their Angola-sourced wages. Residence is not defined in Angolan tax law in regards to the taxation of work-related income.
Employees: According to Angolan General Labor Law, an employee is any natural person, domestic or foreign resident, who voluntarily undertakes to place his work, for remuneration, at the service of an employer within the organization and under supervision and direction.
Rates and Thresholds: Income tax rates are levied on a progressive scale, with rates ranging from 7% to 17%.
Effective starting Sept. 1, 2020, Angola’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:| Range of Annual Income (Angolan Kwanzas) | Income Tax Rate |
|---|---|
| Up to Kz 70,000 | Zero |
| More than Kz 70,000 and up to Kz 100,000 | Kz 3,000 plus 10% on the amount in excess of Kz 70,000 |
| More than Kz 100,000 and up to Kz 150,000 | Kz 6,000 plus 13% on the amount in excess of Kz 100,000 |
| More than Kz 150,000 and up to Kz 200,000 | Kz 12,500 plus 16% on the amount in excess of Kz 150,000 |
| More than Kz 200,000 and up to Kz 300,000 | Kz 31,250 plus 18% on the amount in excess of Kz 200,000 |
| More than Kz 300,000 and up to Kz 500,000 | Kz 49,250 plus 19% on the amount in excess of Kz 300,000 |
| More than Kz 500,000 and up to Kz 1 million | Kz 87,250 plus 20% on the amount in excess of Kz 500,000 |
| More than Kz 1 million and up to Kz 1.5 million | Kz 187,250 plus 21% on the amount in excess of Kz 1 million |
| More than Kz 1.5 million and up to Kz 2 million | Kz 292,000 plus 22% on the amount in excess of Kz 1.5 million |
| More than Kz 2 million and up to Kz 2.5 million | Kz 402,250 plus 23% on the amount in excess of Kz 2 million |
| More than Kz 2.5 million and up to Kz 5 million | Kz 517,250 plus 24% on the amount in excess of Kz 2.5 million |
| More than Kz 5 million and up to Kz 10 million | Kz 1,117,250 plus 24.5% on the amount in excess of Kz 5 million |
| More than Kz 10 million | Kz 2,342,250 plus 25% on the amount in excess of Kz 10 million |
| Range of Annual Income (Angolan Kwanzas) | Income Tax Rate |
|---|---|
| Up to Kz 34,450 | Zero |
| More than Kz 34,450 and up to Kz 35,000 | Kz 550 |
| More than Kz 35,000 and up to Kz 40,000 | Kz 550 plus 7% on the amount in excess of Kz 35,000 |
| More than Kz 40,000 and up to Kz 45,000 | Kz 900 plus 8% on the amount in excess of Kz 40,000 |
| More than Kz 45,000 and up to Kz 50,000 | Kz 1,300 plus 9% on the amount in excess of Kz 45,000 |
| More than Kz 50,000 and up to Kz 70,000 | Kz 1,750 plus 10% on the amount in excess of Kz 50,000 |
| More than Kz 70,000 and up to Kz 90,000 | Kz 3,750 plus 11% on the amount in excess of Kz 70,000 |
| More than Kz 90,000 and up to Kz 110,000 | Kz 5,950 plus 12% on the amount in excess of Kz 90,000 |
| More than Kz 110,000 and up to Kz 140,000 | Kz 8,350 plus 13% on the amount in excess of Kz 110,000 |
| More than Kz 140,000 and up to Kz 170,000 | Kz 12,250 plus 14% on the amount in excess of Kz 140,000 |
| More than Kz 170,000 and up to Kz 200,000 | Kz 16,450 plus 15% on the amount in excess of Kz 170,000 |
| More than Kz 200,000 and up to Kz 230,000 | Kz 20,950 plus 16% on the amount in excess of Kz 200,000 |
| More than Kz 230,000 | Kz 25,750 plus 17% on the amount in excess of Kz 230,000 |
Registration: Employers are responsible for obtaining company registration forms from the office for registering companies, Guichê Único da Empresa, which then distributes the relevant information to the government ministries, including the Ministry of Public Administration, Employment and Social Security, and the tax office of the Ministry of Finance.
Taxable Amounts: All work-related remuneration, wages, salaries, fees, bonuses, and benefits are considered income and are taxable.
Effective Sept. 1, 2020, the following amounts are exempt from taxation, with most exempt up to certain limits: Social security contributions and benefits, family allowances, work accident allowances, and meal and transport allowances. Effective until Sept. 1, 2020, severance pay, Christmas and vacation allowances up to 100% of the employee’s base salary, and housing allowances of up to 50% of the value of the employee’s lease were also exempt from tax.
Withholding Methods: Employers are required to withhold income taxes for employees using the Pay-As-You-Earn (PAYE) system.
Returns and Remittance: Taxes must be paid by the employer by the end of the month following that to which the tax relates. Taxes may be paid using the government’s Taxpayer Portal (Portal do Contribuinte) through a tax assessment document (documento de liquidação de imposto, abbreviated as DLI). Upon payment, the taxpayer will be provided with a revenue collection document (documento de arrecadação de receitas, abbreviated as DAR), which serves as proof of payment.
Employers must submit their annual tax return by the end of February with the amounts paid and the identification of the employees to whom those amounts were paid.
Taxpayers with an annual volume of more than Kz 50 million, nonresidents, and entities filing under a group tax regime must register and file electronically through the Taxpayer Portal.
Recordkeeping: Tax records must generally be kept for a minimum of five years.
Penalties: Late payment is subject to a penalty equal to 200% of the tax due.
Social Taxes
Both employers and employees contribute to a social security plan, which provides the following coverage: health care; benefits for maternity leave and pregnancy, occupational accidents, and illness; old age and retirement pensions; disability benefits; death benefits; and benefits for survivors and dependents.
The organization which is responsible for the payment of benefits under this insurance is the National Social Security Institute (Instituto Nacional de Segurança Social, abbreviated as INSS).
Coverage: All Angolan workers are covered.
Rates and Thresholds: Social security contributions amount to 11% of the employee’s salary. The employer is liable for 8%, while employees are liable for 3%. There is no maximum salary level.
Registration: Employers are responsible for registering workers with INSS within 30 days of the beginning of their employment. The application and manual for registering workers is available on the INSS website.
Taxable Amounts: All work-related remuneration, wages, salaries, fees, bonuses, and benefits are considered income and are taxable.
Withholding Methods: Employers are required to withhold the premium amounts from employees’ salaries.
Returns and Remittance: All compulsory social security contributions are deducted from an employee’s income.
Employers must submit a monthly remuneration sheet (folha de remuneração) by the 10th day of the month following that to which the sheet relates through the INSS’s online portal with amounts paid and the identification of the employees to whom those amounts were paid. The INSS calculates the amount of tax due and informs the employer of the amount of tax due. Payments to INSS must be made through banks.
Recordkeeping: Tax records must generally be kept for a minimum of five years.
Penalties: Penalty amounts are determined by the type of offense, ranging from a fine of one to six times the average monthly salary of an employee. Employers are subject to a monthly interest rate of 2.5%.
Other Taxes
Angola’s national government does not assess any taxes on employment income other than those covered in the Income Taxes and Social Taxes sections of this primer.
State/Jurisdiction Taxes
Taxes on employment income are not assessed by any of Angola’s provinces or local jurisdictions.
COMPENSATION AND BENEFITS
The General Labor Law of Angola covers minimum wage, overtime, hours of work, holidays, bonuses, leave, wage payment, and termination pay.
Minimum Wage
Angola has a standard national minimum wage, with higher minimum wages for some industry sectors. There are two sets of industry sectors with a higher minimum wage than the standard national minimum wage, with one set consisting of the transportation, services, and manufacturing industry sectors and the other set consisting of the commerce and mining industry sectors. The higher minimum wages of these two sets of industry sectors generally apply to all full-time workers, although the government may exempt employees covered by a collective bargaining agreement signed within the previous six months from being covered by an industry-sector minimum wage.
Effective since Feb. 23, 2019, the standard monthly minimum wage is Kz 21,454. Effective from June 7, 2017, to Feb. 22, 2019, the standard monthly minimum wage was Kz 16,503.30.
Angola requires some industry sectors to have a higher monthly minimum wage than the standard monthly minimum wage.
Effective since Feb. 23, 2019, the monthly minimum wage for the transportation, services, and manufacturing industry sectors is Kz 26,817. Effective from June 7, 2017, to Feb. 22, 2019, the monthly minimum wage for the transportation, services, and manufacturing industry sectors was Kz 20,629.13.
Effective since Feb. 23, 2019, the monthly minimum wage for the commerce and mining industry sectors is Kz 32,181. Effective from June 7, 2017, to Feb. 22, 2019, the monthly minimum wage for the commerce and mining industry sectors was Kz 24,754.95.
Overtime
Overtime pay must include a premium of 150% of the regular hourly wage for the first 30 hours of overtime per month, and 175% for additional hours. Overtime is limited to 200 hours a year and may only be extended with prior authorization of the General Labor Inspectorate.
Night work, which is defined as the period between 10 p.m. and 6 a.m., generally includes a premium of 125% of the rate paid for the same work performed during the day. Additional compensation is not paid, however, in the case of work that must be done exclusively or predominantly at night or for activities or services that by their nature or by law must be available to the public at night.
Hours of Work
The maximum workweek is 44 hours a week. The workweek may be extended up to 54 hours for shift work or flexible hours. Sunday is the usual day of rest.
Employers also are required to allow lunch breaks for at least one hour and daily rest periods of at least 10 hours.
Holidays
The paid public holidays observed in Angola are:
- Jan. 1: New Year’s Day
- Feb. 4: Liberation Movement Day
- March 8: International Women’s Day
- Carnival
- Easter
- April 4: Peace Day
- May 1: Labor Day
- Sept. 17: National Heroes Day
- Nov. 2: Memorial Day
- Nov. 11: Independence Day
- Dec. 25: Christmas Day
When a holiday falls on a Sunday, the work holiday is moved to the following Monday.
Leave
An employee is entitled to 22 working days per calendar year of paid leave plus a bonus of 50% of one month’s base wages. Compensation may not be paid in lieu of annual leave, even at the request of the employee, except for workers under a fixed-term contract.
Working mothers receive an additional paid day of leave for each child aged 14 or under.
Sick leave: Angola treats sick leave and family care leave as a single unit. An employee is allowed three days per month of leave, up to a maximum of 24 days per year, in case of the employee’s illness or to care for a family member. If the employee becomes sick during annual leave, leave is suspended and may be resumed later, provided that the employer is immediately informed of the employee’s illness as confirmed by a medical certificate.
Paid parental leave: Maternity leave is a mandatory 3 months for women who have a minimum of six months of contributions into the social security system during the previous 12 months. Full wages are paid during maternity leave through the social security system, supplemented by the employer if necessary. Leave begins four weeks before the due date. An additional four weeks of leave may be taken without pay.
A father can take one day of leave when his child is born.
Military service leave: An employee may take paid leave for military duties up to two days per month for a maximum of 15 days per year.
Education leave: After giving 30 days’ written notice, an employee may take unpaid leave for 60 days for education or training.
Marriage leave: Newly married employees are entitled to marriage leave for up to 10 days.
Bereavement leave: Employers must provide up to eight days of leave for employees experiencing the loss of family members.
Wage Payment
Wages can be paid in cash and partially in benefits of other natures, including food, shelter, and clothing. Wages can also be paid by bank check, money order, bank transfer, or deposit.
Employers must pay wages at fixed and equal periods, but no less frequently than monthly.
Wages must be paid either at the place of work, at an employer’s payment services if located near the workplace, or an otherwise agreed upon location.
The payment of wages must be evidenced by a receipt signed by the employee. The receipt must identify the employer, the worker’s full name, number of social security beneficiary, the period that corresponds to the payment, discrimination of amounts paid, all discounts and deductions, as well as the total net amount paid.
Bonuses and Special Benefits
All workers are entitled to a holiday bonus and a Christmas bonus, each calculated as 50% of a month’s base wages, thereby totalling an extra month’s wages.
Employers, and not a government agency, also are required to pay a family allowance to employees with at least one child, and family allowances are available for each of up to five children per employee. The allowance amount per child varies based on an employee’s income. The monthly minimum family allowance for an employee paid during a month:
- up to five times the applicable monthly minimum wage is Kz 800 per child;
- more than five times but up to 10 times the applicable monthly minimum wage is Kz 500 per child; and
- more than 10 times the applicable monthly minimum wage is Kz 300 per child.
For the purpose of the family allowance, applicable children are those who range in age from three years to 14 years. The government, and not employers, is responsible for paying family allowance amounts to pensioners.
Termination Pay
Termination notice is 60 days for executives, middle-level technicians and high-level technicians, regardless of tenure with the employer, and 30 days for other employees. Angolan law allows payment in lieu of notice for individuals dismissed for economic reasons.
After an employment contract has been terminated, the employee is entitled to receive wages for any unused leave for that year, calculated at two days per full month of service from Jan. 1 until the date of termination.
Any amounts owed to an employee must be paid within three days following the termination of their employment.
Workers’ Compensation
Workers’ compensation is covered in social taxes.
Recordkeeping
Angola’s compensation and benefit recordkeeping laws could not be confirmed.
FOREIGN WORKERS
Foreign workers are entitled to the same rights as Angolan citizens and are generally covered by the same tax and workplace laws.
Work permits: Foreign workers must obtain a work permit in order to work in Angola. The application process for a foreign worker to obtain a work permit includes submitting a number of documents, including a contract signed by an employer representative and authorization from the Ministry of Public Administration, Employment and Social Security.
Work visas are granted for the duration of employment agreements entered into with nonresident foreign employees.
Taxes: Angolan income tax applies to Angola-source income regardless of the period of stay in Angola or residence. Foreign employees are not required to participate in the Angolan social security system.
Wages/Payments: There are no particular requirements that employees be paid in Angolan Kwanzas.
WORKING IN THE UNITED STATES
Foreign workers from Angola must meet general visa requirements and be certified to be employed in the United States. General visa requirements for the U.S. are included in the separate
U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.
For tax purposes, Angolans are subject to U.S. employment-based taxation on income earned in the U.S. unless they can claim an exemption under specific visa types that exempt earnings from taxes.
State and local taxation of Angolans workers also can apply.
The U.S. labor laws apply to all workers employed and providing services in the country.
Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.
Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the
Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.
Income Taxes: Generally, nonresidents in the U.S. who are from Angola and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.
A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Angola and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.
Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the
Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.
An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 and later and the table applicable to Forms W-4 issued before 2020 are available in the
Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.
Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.
Tax treaties: Angola and the U.S. do not have a tax treaty.
Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.
Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.
Totalization Agreements: Angola and the U.S. have not entered into a social tax totalization agreement.
Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.
There are no particular requirements that employees be paid in U.S. dollars.
TREATY ARRANGEMENTS
Angola has entered into a income tax treaties with Portugal and the United Arab Emirates.
Angola does not have any totalization agreements for social tax purposes in force.
RESOURCES
All resources in English unless otherwise noted.
General
Government Portal of Angola (Portuguese)
U.S. Central Intelligence Agency:
- The World Factbook: Angola
- The World Factbook: Languages
U.S. Department of Commerce: Export.gov: Angola - Business Travel
Office of the United States Trade Representative: Angola
Currency Details
International Organization for Standardization: Currency Codes - ISO 4217
Unicode Consortium: Currency Symbols
United Nations: United Nations Terminology Database: Angola
Taxes
Angola Tax Portal (Portuguese)
Government of Angola, Citizens’ Portal (Portuguese)
Government of the Republic of Angola Portal (Portuguese)
Angola Tax Guide (Portuguese)
Angolan Ministry of Finance (Portuguese)
Angolan National Social Security Institute (Portuguese)
Decreto Presidencial n. 232/19 de 22 de Julho de 2019 [Presidential Decree No. 232/19 of July 22, 2019], (Ang.)
Compensation and Benefits
General Labor Law of Angola (Portuguese)
Presidential Decree no. 8/11 of January 7: Regulation on Family Benefits (Portuguese)
Foreign Workers
Migration and Foreigners Service (Portuguese)
Working in the United States
U.S. Internal Revenue Service:
- IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- IRS Publication 15, Circular E, Employer’s Tax Guide
- IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 519, U.S. Tax Guide for Aliens
- IRS Publication 901, U.S. Tax Treaties
U.S. Labor Department, Foreign Labor Certification
Hiring Foreign Workers