Angola Highlights:
- A sponsorship solution is the most efficient and effective way to deploy local and foreign employees in Angola.
- 1WB offers a sponsorship solution ensuring full compliance with country’s regulations.
- The whole deployment process for foreigners takes about 5 weeks whereas for locals within 1 day.
- Handling payroll processing, immigration and taxes compliantly, swiftly and cost efficient.
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Individuals receiving employment income for work performed in Angola are subject to personal income tax.
These taxpayers are divided into 3 groups:
Group A: Employment income
Group B: Independent professionals
Group C: Industrial and commercial activities.
Group A (Employment income)
Employment income is taxed by withholding tax levied on the monthly remuneration paid at the following progressive rates:
| Salary (ANG Kwana)-AOA | Tax Rate |
|---|---|
| Up to 34,450 | Exempt |
| from 34,451 - 35,000 | 6% of amount exceeding 34,450 |
| 35,001 - 40,000 | 550 + 7% of amount exceeding 35,000 |
| 40.001 up to 45.000 | 900 + 8% of the amount exceeding 40.000 |
| 45.001 up to 50.000 | 1.300 + 9% of the amount exceeding 45.000 |
| 50.001 up to 70.000 | 1.750 + 10% of the amount exceeding 50.000 |
| 70.001 up to 90.000 | 3.750 + 11% of the amount exceeding 70.000 |
| 90.001 up to 110.000 | 5.950 + 12% of the amount exceeding 90.000 |
| 110.001 up to 140.000 | 8.350 + 13% of the amount exceeding 110.000 |
| 140.001 up to 170.000 | 12.250 + 14% of the amount exceeding 140.000 |
| 170.001 up to 200.000 | 16.450 + 15% of the amount exceeding 170.000 |
| 200.001 up to 230.000 | 20.950 + 16% of the amount exceeding 200.000 |
| Above 230.000 | 25.750 + 17% of the amount exceeding 230.000 |
Group B (Independent professionals)
Fees paid to independent professionals are subject to a (final) withholding tax at a flat rate of 15% on 70% of their gross fees (being an effective tax rate of 10.5%).
Group C (Industrials and commercials activities)
Income derived from industrial and commercial activities is subject to a rate of 30% determined according to the Minimum Profits Table or to a rate of 6.5% in other situations
- Corporate taxable income is taxed at a 30% rate.
- Social security contributions are due on the gross income of employees at rates of 3% for the employee (8% in the case of retired employees) and 8% for the employer.
- Work permit - 1WB can sponsor work permits for foreign employees and the processing time is about 1 month.