1. Publication of the New Law
The Angolan Government has formally enacted the 2026 State
Budget Law (
Lei
n.º 14/25, Orçamento Geral do Estado 2026), which was published in the
Diário
da República on 30 December 2025 and entered into force on 1 January 2026.
This legislation includes amendments to the Employment
Income Tax Code (Imposto sobre o Rendimento do Trabalho – IRT),
specifically through Article 21 (Artigo 21) of the law, which revises
the rules applicable to employment income (Rendimentos do Trabalho – Grupo A).
2. Summary of Payroll-Relevant Changes
2.1 Increase in the Tax-Exempt Threshold
Under Article 21, the monthly income tax exemption threshold
for employees has been increased from Kz 100,000 to Kz 150,000.
This means that:
The first
Kz 150,000 of monthly employment income is now fully exempt from IRT (isenção
de IRT).
Employees
earning up to Kz 150,000 per month will pay no income tax.
Employees
earning above this amount will only be taxed on the portion exceeding Kz
150,000, according to the updated tax tables.
This update is reflected in Annex I (Anexo I) of the
law, which contains the revised tax brackets and fixed amounts used for payroll
calculations.
3. Updated Income Tax Tables (IRT – Group A)
See attached ss per Annex I (Anexo I) of Lei n.º
14/25
|
No.
|
Income
Groups (GRUPOS DE RENDIMENTO)
|
Fixed
Portion (Parcela Fixa)
|
Tax (Taxa)
|
|
1st Scale
|
Above 0
|
Up to 150,000
|
0
|
0%
|
–
|
|
2nd Scale
|
Above 150,000
|
Up to 200,000
|
12,500
|
16.00%
|
Excess of 150,000
|
|
3rd Scale
|
Above 200,000
|
Up to 300,000
|
31,250
|
18.00%
|
Excess of 200,000
|
|
4th Scale
|
Above 300,000
|
Up to 500,000
|
49,250
|
19.00%
|
Excess of 300,000
|
|
5th Scale
|
Above 500,000
|
Up to
1,000,000
|
87,250
|
20.00%
|
Excess of 500,000
|
|
6th Scale
|
Above
1,000,000
|
Up to
1,500,000
|
187,250
|
21.00%
|
Excess of 1,000,000
|
|
7th Scale
|
Above
1,500,000
|
Up to
2,000,000
|
292,250
|
22.00%
|
Excess of 1,500,000
|
|
8th Scale
|
Above
2,000,000
|
Up to
2,500,000
|
402,250
|
23.00%
|
Excess of 2,000,000
|
|
9th Scale
|
Above
2,500,000
|
Up to
5,000,000
|
517,250
|
24.00%
|
Excess of 2,500,000
|
|
10th Scale
|
Above
5,000,000
|
Up to
10,000,000
|
1,117,250
|
24.50%
|
Excess of 5,000,000
|
|
11th Scale
|
Above
10,000,000
|
Up to –
|
2,342,250
|
25.00%
|
Excess of 10,000,000
|
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