Employment Cost Calculator for Angola
Calculate the total cost of employing someone in Angola, including taxes, benefits, and our management fee.
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.
