Angola | Proposed Tax Rate Changes for 2026
On 31 October 2025, the Angolan Government submitted to Parliament Draft Law No. 14/25, relating to the 2026 State Budget.
The draft law proposes several amendments to the Employment Income Tax Code. The most significant payroll-related measure is the proposed increase in the tax exemption threshold from Kz 100,000 to Kz 150,000, which results in revised tax brackets and marginal rates.
The proposed new tax rates are as follows:
If approved, the law would take effect on 1 January 2026. We will continue to monitor developments and will provide updates once the changes are enacted.
Please find the
link to the 2026 State Budget as published on the Tax Authority’s website.
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