Angola General State Budget Tax Measures for 2025

The Angolan parliament approved the General State Budget for 2026 in December 2025, which was published as Law No. 14/25 on 23 December 2026. Some of the main tax measures are summarized as follows:

• The personal income tax exemption for employment income is increased from AOA 100,000 to AOA 150,000, with the 13% bracket removed, resulting in the following brackets/rates:
  • up to AOA 150,000 - 0%
  • over ATO 150,000 up to 200,000 - 16%
  • over AOA 200,000 up to 300,000 - 18%
  • over AOA 300,000 up to 50…