Angola | Finance Law 2025
The Angolan Finance Law for 2025, officially referred to as the General State Budget (OGE) 2025, was enacted through Law No. 18/24. While the Bill initially proposed a change to paragraph 2 of Article 9 of the Employment Income Tax, which pertains to Group C taxpayers, this amendment was ultimately not included in the enacted law.
For salaried employees classified as Group A taxpayers, no changes have been introduced for the 2025 tax year, and the existing payroll regulations will remain in effect.
Related Articles
Republic of Congo | Draft Finance Law 2026
The Draft Finance Law for the Republic of Congo (2026) has been released, introducing proposed amendments to Book I of the General Tax Code, specifically to Chapters 1 (Personal Income Tax: IRPP), 2, and 3 (Corporate Income Tax: IS), which relate to ...
Angola – Employment Income Tax Code Amendments Effective 1 January 2024
The General State Budget (OGE) for 2024 was approved by National Assembly on 13 December 2023 and enacted on 26 December 2023. According to the Ministry of Finance, the amendments to the 2024 Economic Year (OGE-2024) appears in Law No. 15/23, of 29 ...
Angola | Proposed General State Budget 2025
The 2025 General State Budget Law was presented to the National Assembly on October 31, 2024. There are no proposed amendments affecting Group A taxpayers on the payroll. Further updates will be shared once the Finance Act is published.
Angola | Disciplinary Deduction
Per Article 47 of the General Labour Law, which determines the loss and/or reduction of salary, a disciplinary deduction may not exceed 20% of salary. To add a disciplinary deduction, the below component can be added to the employee's payslip: ...
Mauritania | Finance Law 2025
The Mauritanian Ministry of Economy and Finance has published the 2025 Finance Law, outlining the government's financial plans for the year. The law, LFI No 2025-001 for 2025, was published on 20 January 2025 and is available in Arabic and French on ...