Key takeaways
- Under Angola's General Tax Code, an individual is tax resident if they spend more than 90 days in Angola in the fiscal year (consecutive or not) or keep a habitual residence in Angola on 31 December of that year.
- Employment income in Angola is taxed under a progressive personal income tax scale from 0% to 25% in 2026, with the tax-free band raised to AOA 150,000 per month by the 2026 State Budget (Law 14/25).
- Every taxpayer, resident or not, needs a tax identification number (NIF) issued by the General Tax Administration (AGT), and Angola only has tax treaties in force with Portugal, the United Arab Emirates and China.
Last reviewed: October 2026
Angola tax residency: key figures (2026)
| Item | Figure |
|---|---|
| Day-count test | More than 90 days in the fiscal year |
| Alternative test | Habitual residence in Angola on 31 December |
| Tax year | 1 January – 31 December |
| Employment income tax | 0% up to AOA 150,000/month, then 16% to 25% |
| Employee / employer social security | 3% / 8% |
| Self-employed annual return | Due in March of the following year |
| Tax treaties in force | Portugal, UAE, China |
Who is a tax resident in Angola?
Angola uses two tests in its General Tax Code (Código Geral Tributário). According to PwC's Angola summary (reviewed June 2026), you are an Angolan tax resident if either applies:
- Day-count test: you spend more than 90 days in Angola during the fiscal year, consecutive or not.
- Habitual residence test: you keep a habitual residence in Angola on 31 December of the fiscal year.
The 90-day threshold is much lower than the 183-day rule used by most countries. A consultant on rotation who spends three 35-day stints in Luanda during 2026 (105 days) is already resident for the year, even without renting a home.
PwC also notes that other conditions may make someone resident, so ties such as a professional activity or economic interests in Angola can be relevant in borderline cases. Companies are resident if they have their head office or effective management in Angola.
What does Angolan tax residency mean in practice?
Employment income (Group A) is taxed through monthly withholding by the employer, regardless of nationality or residence status, on this 2026 monthly scale:
| Monthly taxable income (AOA) | Tax |
|---|---|
| Up to 150,000 | Exempt |
| 150,001 – 200,000 | 12,500 + 16% of excess over 150,000 |
| 200,001 – 300,000 | 31,250 + 18% of excess over 200,000 |
| 300,001 – 500,000 | 49,250 + 19% of excess over 300,000 |
| 500,001 – 1,000,000 | 87,250 + 20% of excess over 500,000 |
| 1,000,001 – 1,500,000 | 187,250 + 21% of excess over 1,000,000 |
| 1,500,001 – 2,000,000 | 292,250 + 22% of excess over 1,500,000 |
| 2,000,001 – 2,500,000 | 402,250 + 23% of excess over 2,000,000 |
| 2,500,001 – 5,000,000 | 517,250 + 24% of excess over 2,500,000 |
| 5,000,001 – 10,000,000 | 1,117,250 + 24.5% of excess over 5,000,000 |
| Over 10,000,000 | 2,342,250 + 25% of excess over 10,000,000 |
Self-employed and professional income (Group B) is subject to 6.5% withholding when paid by a company or an organised taxpayer. Otherwise, a deemed taxable base applies, and taxpayers who keep accounting records can deduct up to 30% of expenses.
Investment income: the 2026 State Budget abolished the 5% investment income tax rate, so the 10% rate now applies to the income previously taxed at 5%.
Foreign-source income: whether and how Angolan residents are taxed on foreign income, and how foreign tax is credited, should be confirmed for your specific income types before relying on residence planning.
Social security: employees contribute 3% and employers 8% of gross pay. Foreign workers without an Angolan residence permit can be excluded if they prove coverage under their home country's system.
How do you obtain tax residency in Angola? Step by step
Tax residence is not granted by application: it results from meeting the 90-day or habitual-residence test. What you can control is your immigration status, registration and evidence. The usual sequence is:
- Get the right visa. Long stays for work require a work visa (visto de trabalho) obtained before arrival through an Angolan consulate; residence cards are issued later by the Migration and Foreigners Service (SME). The legal regime for foreigners is set by Law No. 13/19 of 23 May. Tourist entry does not authorise work.
- Register with the SME and obtain your residence card when eligible. Keep your entry and exit stamps: they are your evidence for the 90-day test.
- Get your NIF (Número de Identificação Fiscal) from the General Tax Administration (AGT). Foreigners typically present a passport with a valid visa and proof of address. The NIF is needed for employment, invoicing, bank accounts and property. Employers often register foreign staff directly.
- Open a local bank account with your passport, visa or residence card, NIF and proof of address.
- Register your activity if self-employed, so you can issue invoices and comply with Group B withholding and the March annual return.
- Request a tax residence certificate from the AGT when you need treaty benefits in Portugal, the UAE or China. Prior compliance procedures apply before treaty benefits can be claimed.
How do Angola's tax treaties affect residence?
Angola has only three double tax treaties in force: Portugal, the United Arab Emirates and China. Treaties with Cabo Verde, Mauritius, Rwanda and Switzerland have been signed but are not yet in force.
If you are resident in Angola and in a treaty country under both domestic laws, the treaty tie-breaker applies: permanent home first, then centre of vital interests, habitual abode and nationality. Without a treaty (for example with France, the UK or the US), there is no tie-breaker, and double residence can lead to double taxation that only domestic foreign tax credit rules can relieve.
Example: a Portuguese engineer spends 120 days in Angola in 2026 on project work while keeping his home and family in Lisbon. He meets Angola's 90-day test and is resident in Portugal. Under the Angola–Portugal treaty, his permanent home and vital interests point to Portugal, so Portugal is his treaty residence. Whether Angola can tax his salary depends on the treaty's employment article: if he is paid by an Angolan employer (or the cost is borne by an Angolan permanent establishment), Angola taxes the salary for work performed there and Portugal gives a credit; if a Portuguese employer pays him without an Angolan establishment, his stay of under 183 days leaves the salary taxable only in Portugal.
What should location-independent professionals watch out for?
- The 90-day trap. Rotational workers and consultants cross the threshold quickly. Count days from the first entry of the year and keep travel records.
- No digital nomad regime. Angola has no remote-work visa or special tax regime for nomads; working on a tourist visa is not permitted. See our overview of tax incentives for expats in Angola.
- Permanent-establishment risk. A foreign company whose staff work in Angola for extended periods may create a taxable presence, and payments for services to non-residents can bear withholding taxes.
- Treaty coverage is thin. Outside Portugal, the UAE and China, plan for possible double taxation and check your home country's credit rules.
- Company or self-employment? Compare structures in our guide to legal forms of business in Angola, and review specific taxes in Angola and personal tax deductions in Angola.
Frequently asked questions
How many days make you a tax resident in Angola?
More than 90 days in the fiscal year, consecutive or not. You are also resident if you keep a habitual residence in Angola on 31 December of the year. This 90-day rule, from the General Tax Code, is far stricter than the 183-day test used by most countries, so short-term project workers often become resident.
How do I get a NIF number in Angola?
Apply to the General Tax Administration (AGT), in person at a tax office or through the taxpayer portal. Foreigners usually need a passport with a valid visa or residence card and proof of address in Angola; employers often handle registration for expatriate staff. The NIF is required for employment, invoicing, opening bank accounts and buying property.
What is the Angola tax identification number?
It is the NIF (Número de Identificação Fiscal), the single identifier issued by the AGT to every individual and company with tax obligations in Angola. It appears on invoices, payslips, contracts and tax returns. Non-residents earning Angolan-source income also need one.
What are the income tax rates in Angola in 2026?
Employment income is exempt up to AOA 150,000 per month, then taxed progressively at rates from 16% to 25%, the top rate applying above AOA 10 million per month. Payments to self-employed service providers bear 6.5% withholding. The 2026 budget raised the exempt band from AOA 100,000 and replaced the 5% investment income tax rate with 10%.
Does Angola have tax treaties?
Yes, but few. Double tax treaties are in force with Portugal, the United Arab Emirates and China. Treaties with Cabo Verde, Mauritius, Rwanda and Switzerland are signed but not yet in force. Prior compliance procedures must be completed before treaty benefits can be applied.
Related guides
- Tax incentives for expats in Angola
- Legal forms of business in Angola
- Personal tax deductions in Angola
Sources
- PwC Worldwide Tax Summaries – Angola, individual residence (reviewed June 2026)
- PwC Worldwide Tax Summaries – Angola, taxes on personal income
- PwC Worldwide Tax Summaries – Angola, significant developments (2026 budget)
- PwC Worldwide Tax Summaries – Angola, foreign tax relief and tax treaties
- PwC Worldwide Tax Summaries – Angola, tax administration
- Serviço de Migração e Estrangeiros (SME) – official portal
This article is general information, not personalised tax advice. Angolan rules change with each State Budget; confirm your position with a qualified adviser.
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