{{vm.title}}
25{{vm.includesText}}
{{item}}
{{vm.selectText}}
{{ vm.welcomeLabel.trim() }},
{{ vm.userName }}
{{ vm.text }}
{{vm.newUser1}} {{vm.newUser2}} {{vm.newUser3}} {{vm.newUser4}}
{{ vm.unknownUser }}
{{ vm.title }}
{{ vm.title }}
{{ vm.title }}
- {{ vm.siteSelectorList.flyout.cell1.heading }} {{ site.countryLocale }} {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }}
{{ vm.closeTabLabel }}
- {{ vm.flyout.cell2.title }} {{ vm.flyout.cell2.newTabAllow }} {{ vm.flyout.cell2.title }}
- {{ vm.flyout.cell3.title }} {{ vm.flyout.cell3.newTabAllow }} {{ vm.flyout.cell3.title }}
- {{ vm.flyout.cell1.viewAll.label }} {{ vm.flyout.cell1.viewAll.newTabAllow }} {{ vm.flyout.cell1.viewAll.label }}
Angola - Other Taxes and Levies
Angola - Other Taxes and Levies
Taxation of international executives
Social Security Tax
Are there social security/social insurance taxes in Angola? If so, what are the rates for employers and employees?
Employer and Employee
| Paid by | |||
| Type of Insurance | Employer Percent | Employee Percent | Total Percent |
| Social Security | 8 | 3 | 11 |
| Total Percent | 8 | 3 | 11 |
The following aspects of social security are worth noting:
- Social security is only mandatory for Angolan nationals and for individuals with a residency permit.
- Subject to this condition, the employee and the employer must contribute 3 percent and 8 percent, of the employee’s gross salary, respectively.
- The employer is required to withhold the employee’s contribution and pay both contributions by the 10th day of the month following the month in which the personal income was paid.
Gift, Wealth, Estate, and/or Inheritance Tax
Are there any gift, wealth, estate, and/or inheritance taxes in Angola?
An old donations and inheritance tax system exists.
Real Estate Tax
Are there real estate taxes in Angola?
There is a property transfer tax (SISA) applied on the sale, exchange, and disposal of immovable tangible property.
Sales/VAT Tax
Are there sales and/or value-added taxes in Angola?
There is no value-added tax in Angola. However, there is a consumption tax.
Unemployment Tax
Are there unemployment taxes in Angola?
Not applicable.
Other Taxes
Are there additional taxes in Angola that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.
Capital gains
Capital gains earned by an individual are taxed under Capital Taxation Law (capital gains deriving from the sale of shares).
Dividends, Interest, and Rental Income
Dividends paid to an individual are taxed under Capital Taxation Law at an effective rate of 10 percent. The company distributing the dividends must withhold tax on payment. Interest payments to resident individuals are not subject to earned income tax, but to withholding of investment income tax at the rates indicated below:
- 10% on interest from corporate bonds, central bank bonds, state bonds (a 5% tax rate applies to long-term – 3 years or more – central bank bonds and state bonds) and interest from current accounts and term accounts, which is withheld at source by the payer;
- 15% on participators’ advance loans to their company and gambling earnings, which is withheld at source by the payer; and
- 15% on any other type of taxable interest, assessed by the competent local tax office.
Owners of properties are subject to property tax on the rents received at 25 percent.
Payroll Tax
Employees are subject to a monthly payroll tax which is a final tax.
Foreign Financial Assets
Is there a requirement to declare/report offshore assets (e.g., foreign financial accounts, securities) to the country’s fiscal or banking authorities?
No.
