Living in Angola: Zero IRT up to 150,000 Kz, rate of 16 % to 25 % above that, scale in effect since January 1, 2026

This page reports information published by the Angolan tax administration (Administração Geral Tributária, AGT), the Diário da República, the Secretariat of the Council of Ministers, the BOFiP (Official Bulletin of Public Finances), and impots.gouv.fr. The Finance Law for 2026 (Lei n.º 14/25 of December 30, 2025), in effect since January 1, 2026, exempts income up to 150,000 Kz (kwanzas) from income tax (IRT) and establishes a tax bracket system with eleven tiers, the first of which is exempt, with fixed portions and rates ranging from 16 to 25 %. For inheritances and gifts of movable property, it sets rates from 0.5 to 2 %.

In June 2026, the National Assembly approved a Personal Income Tax Code (IRPS) that replaces the schedular tax system. The tax residency criteria for individuals are not detailed here. Angola is not included in the BOFiP list of tax treaties concluded by France.

Tax residency: what the published texts say

The Angolan Tax Authority's (AGT) guide to the Angolan tax system (October 2020 edition) states, under the heading of subjective impact, that the IRT (Income Tax on Foreigners and Territories) is payable by individuals, "whether they reside in Angola or not." It lists income always deemed to be earned in the country, including that of individuals holding management and administrative positions in companies whose registered office or effective management is in Angola.

An undated page of the Angolan General Tax Code (AGT) concerning tax residency does not specify a minimum number of days of presence. It reiterates that a resident, as defined by a tax treaty, is a person subject to taxation based on their domicile, and that the AGT has approved a tax residency certificate in Angola. Another undated page of the AGT mandates the appointment of a tax representative (Article 33 of the General Tax Code) for non-residents conducting economic activity in Angola, unless they are taxed solely through withholding at source, and for taxpayers absent from the country for more than 180 consecutive days.

The Secretariat of the Council of Ministers announced, in a press release published on June 26, 2026, that the National Assembly had approved, in a final vote, the proposed law on the Income Tax Code (IRPS), which replaces the schedular tax system with a unitary income tax system. The press release does not mention the residency requirement, tax rates, or effective date; these details are not provided here and can be found in the text published in the Diário da República (Official Gazette).

Income tax on employment: the 2026 tax brackets

Law No. 14/25 of December 30, 2025 (Diário da República, Series I, No. 244) approves the State Budget for 2026. Article 21, No. 3, exempts from IRT "os rendimentos auferidos até ao limite de Kz: 150 000.00" (income tax) "os rendimentos auferidos até ao limite de Kz: 150 000.00" (income tax), in accordance with Annex I. The law enters into force on January 1, 2026 (Article 43). The table below summarizes the eleven brackets of Annex I as they appear in the text of the law: for each bracket, a fixed portion, then a rate applied to the amount exceeding the lower limit.

The law does not specify, in this appendix, whether the amounts in the table relate to a monthly or annual period.

Capital income: the tax on the application of capital

The AGT guide (October 2020) describes the capital application tax (IAC) with rates of 5 %, 10 % and 15 %:

• section A, in particular interest on loaned capital: 15 %;
• section B, including capital gains from the sale of company shares when they are not subject to industrial tax or IRT: generally 10 %, with a rate of 5 % for certain cases, including compensation for suspension of activity;
• dividends: exempt when the beneficiary is an Angolan legal entity that has held at least 25 % of the capital of the distributing company for more than one year.

The 2026 Finance Law contains a provision regarding this rate: Article 41, paragraph 3, repeals Article 27, paragraph 3, of Presidential Legislative Decree No. 2/14, which revises and republishes the Capital Gains Tax Code, "the new rate of the capital gains tax being set at 10 %." The text does not specify which incomes are affected: the rates in the 2020 guide are confirmed by the General Treasury.

Real estate: property tax (Imposto Predial) and inheritance tax

Angolan property tax (Imposto Predial) is governed by Law No. 20/20 of July 9, 2020, which approves the Imposto Predial Code (Diário da República, Series I, No. 101). This code establishes, among other things:

• for rented buildings, 25 % of taxable income, the latter being equal to the rents actually received, net of 40 % for conservation and maintenance costs (articles 8 and 16);
• for building plots, 0.6 % (article 16);
• for the transfer of real estate, 2 % (article 18);
• an additional tax of 50 % for buildings that have been vacant for more than a year, according to criteria defined in article 17.

Article 16 refers to a table for the ownership of urban buildings; this scale is not detailed here. The 2026 Finance Law modifies the rules for transfers of residential properties (Article 27): transfers of residential buildings valued up to 40,000,000 Kz are exempt from Imposto Predial, and for values exceeding 40,000,000 Kz and up to 100,000,000 Kz, the rate is reduced by 50%. The purchase of property by a foreigner is not detailed here.

Inheritance and gift of movable property

Article 24 of the 2026 Finance Law modifies the inheritance and gift tax rates for transfers of movable and similar property. Table 1 uses the threshold of 5,000,000 Kz:

The law does not specify, in the text read, whether the rate applies to the entire value or to a fraction thereof. The transfer of real estate free of charge is not detailed here.

Coordination with France: no agreement in the BOFiP list

The BOFiP annex "List of tax treaties concluded by France" (version published on 29/04/2026) only indicates the agreements and conventions in force on 1 January 2026. Angola is not included: the annex places Andorra then Saudi Arabia, without entry for Angola.

In the absence of a tax treaty, French domestic law applies. The BOFiP (Official Bulletin of Public Finances) reminds taxpayers, with regard to Article 4 B of the French General Tax Code (CGI), that individuals are considered domiciled in France if they have their home or principal residence there, if they carry out a professional activity there (unless it is secondary), and if they have the center of their economic interests there. For income from foreign sources, the instructions for form 2047 (income tax return 2025) classify as income not eligible for tax credits those whose source is located in a country with which France has not concluded a tax treaty: these are declared as taxable in France.

What this page does not cover

It does not detail the criteria for tax residency for individuals, the property tax scale for owned real estate, the content and effective date of the IRPS code, the taxation of non-residents, the purchase of property by a foreigner, social security, savings and assurance-vie in Angola, or residence permits. These points fall under Angolan law and should be verified with the AGT (General Tax Administration) and the relevant authorities. Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Angola. Matters pertaining to France, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The location where the services are provided and the headquarters of the entity that pays you determine the application of the IRT.
• The nature of your income: salary, interest, dividends, rent, capital gains from the sale of securities.
• The type of property transferred or acquired: residential building, other building, movable property.
• Your tax residence situation in France, year by year, in the absence of a treaty.

The rule depends on your situation. No results are guaranteed.