Employment Cost Calculator for Angola
Calculate your complete hiring costs for Angola employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Security (INSS) | 15% | Employee's gross monthly salary |
| Employment Income Tax (IRT) Withholding | Progressive (0% - 25%) | Employee's gross monthly salary |
| Corporate Income Tax (CIT) | 25% | Company's profits |
Filing & Compliance
- Monthly: IRT withheld and INSS contributions (both employer and employee portions) are typically due by the 10th or 15th day of the month following the payroll period.
- Annual: Employers must file an annual declaration summarizing total income paid and taxes withheld (Modelo 2) by the end of February for the prior calendar year.
- Annual: Employers must submit the Registo Nominal de Trabalhadores (RENT) by the end of April, listing all salaried workers employed in March of that year.
Income Tax Brackets
| Income Range (AOA) | Tax Rate |
|---|---|
| 0 - 100,000 | 0% |
| 100,001 - 170,000 | Progressive up to 14% |
| 170,001 - 230,000 | Progressive up to 16% |
| Above 230,001 | 17% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Social Security (INSS) | 3% of gross monthly salary | No upper limit on salary levels |
Personal Allowances
- First 100,000 AOA of monthly income is exempt from IRT.
- Mandatory 3% employee social security contributions are deductible from gross income.
- Deductions may apply for dependents, subject to legal conditions and limits.
