whether they are attributed to a contractual obligation and regardless of their frequency or computation method.
In addition, the following types of income are also subject to tax:
• Shortage allowances, daily entertainment allowances and travel allowances
• Remuneration paid to shareholders as compensation for work performed for the company
• Remuneration of a company’s statutory board members
• Undocumented asset increases and expenses
• Remuneration payments by political parties and other organizations with a socio-political purpose
The following types of income are not included in taxable income for personal income tax purposes:
• Social payments made by the National Social Security Institute
• Shortfall allowances (per diem, representation, travel and displacement allowances attributed to civil servants) not exceeding the limits established for public officials
• Family allowances
• Social security contributions
• Subsidies paid to national citizens with disabilities
• Daily allowances, for meals, up to AOA30,000
• Daily allowances for transportation, up to AOA30,000
• Reimbursement of expenses incurred by employees of entities subject to corporate income tax, if documented as per the Corporate Income Tax Code and ancillary diplomas (Legal Regime for Invoices and Equivalent Documents) and the Angola General Tax Code
Group B – Self-employed income. Self-employed individuals are taxed on 100% of their income if they do not have organized accounting records. For individuals with organized accounting records, a deduction from taxable income can be made up to 30% of the costs incurred. Income that is paid by corporate entities or individuals with organized accounting records (subject to withholding tax) can be deducted from the total taxable base.
Group C – Industrial and commercial activities’ income. Taxpayers with organized accounting records can assess the taxable base considering the rules applicable to the corporate income tax. If Group C taxpayers do not have accounting records, no deductions from the taxable income can be made.
Rates. Income tax rates applicable to taxable employment income derived by residents and nonresidents are set forth in the following table.
who intend to stay in Angola for recreational, sporting or cultural activities. Tourism Visas allow its holder to stay in the country for 30 days, extendable twice for the same time period. Tourism Visas do not allow their holders to perform remunerated activities in the country, for which a Work Visa is required, or apply for residence.
Short-Term Visas are granted for urgent reasons, allowing its holder to stay in the country for 10 days, extendable once in Angola. Some countries have their own specificities regarding Short-Term Visas. Short-Term Visas do not allow their holders to perform remunerated activities in the country, for which a Work Visa is required, or apply for residence.
Investor Visas, which replaced the Privileged Visas, are granted to foreign investors, representatives or proxies of investing companies to implement and execute investment projects in Angola, under the Private Investment Law. Investor Visas are issued for multiple entries for two years and are extendable for the same time period while the investment project is being implemented. Under the new regime, these visas are granted by the authorities in Angola.
Temporary Stay Visas, which are granted for 365 days, extendable for the same time period, until the end of the term of the reason that justified the visa, may be granted in the following circumstances:
• To accomplish missions within religious institutions or within nongovernmental organizations
• For scientific research, mobility or university extension
• To family members of study, medical treatment and work visa holders
• To family members of holders of valid residence permits
• To spouses of Angolan citizens
Exemption for Tourism Visas. According to Presidential Decree No. 189/23 of 29 September 2023, no Tourism Visas are required for stays up to 30 days per entry and 90 days per year for nationals from the jurisdictions mentioned in the referred diploma. However, this regime does not apply to Work Visas.
The diploma mentioned above establishes a Tourism Visa exemption for citizens of more than 90 jurisdictions. As a result, all citizens of the jurisdictions covered by this diploma must present a valid ordinary passport with a longer period of stay and the international vaccination card (Yellow Card), whenever applicable, allowing them to travel to Angola for the purposes of tourism, vacations, family visits and private business. This means that depending on the activities that the applicant will perform in Angola, it might not be necessary to apply for a Tourism Visa to enter Angola. However, the applicant is not granted the right to establish residence, to work, to have medical treatment or to study, and should request the proper visa.
Under Presidential Decree 197/23, of 25 October 2023, citizens of almost 150 jurisdictions are exempt from presenting the Yellow Card for yellow fever.
G. Work Visas
The appropriate visa allowing a foreign national to undertake remunerated activities in Angola is the Work Visa. The Work Visa is granted for 365 days, extendable for equal time periods until the end of the term of the employment agreement that justified the visa. In general, the Work Visa must be applied for at the Angolan Consulate or Embassy in the applicant’s country of origin or residence. Before applying for a Work Visa, a favorable opinion from the entity overseeing the sector of activity in Angola is required.
The Work Visa does not allow its holder to establish residence in Angola.
H. Residence visas (and/or permits)
Residence permits are granted to foreign nationals that intend to establish residence in Angola, provided that they meet the requirements imposed by the Angolan law. The application for a residence permit may include spouses, underage children and any dependents of the applicant who have disabilities. The following residence permits may be granted:
• A Temporary Residence Card, granted to foreign nationals with authorization to establish residence in Angola. It allows the holder to establish residence for two years and is extendable for equal time periods.
• A Permanent Residence Card, granted to foreign nationals resident in the country for more than 10 consecutive years. It is valid for five years and is extendable for equal time periods, without limitation.