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Angola - Overview and Introduction

Angola - Overview and Introduction

Taxation of international executives

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Personal income tax is levied on any income resulting from personal services rendered in Angola, by employed or self-employed individuals, who are directly or indirectly paid by an Angolan-based entity, irrespective of the citizenship, and residence status of the individual.

The official currency of Angola is the Angolan Kwanza (AOA).

For information on practical matters that employers and employees should consider with respect to an international assignment, please refer to the companion booklet titled Planning Your International Transfer, if available.

For the purposes of this publication, the host country/territory refers to the country/territory to which the employee is assigned. The home country/territory refers to the country/territory where the assignee lives when they are not on assignment.

All information contained in this document is summarized by KPMG Angola - Audit, Tax, Advisory, S.A., an Angolan company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity, based on the relevant provisions in the Angolan Tax legislation, namely the Angolan Employment Income Tax Code of 2014, approved by the Law n.º 18/14, of October 22nd; the Angolan Social Security Base Law, approved by the Law 07/04 of October 15th; the Angolan Social Security regime, approved by the Presidential Decree n.º 227/18 of September 27th, the regulations there under, and the juridical and administrative interpretations thereof.

© 2019 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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