IN ASSOCIATION WITH

ANGOLA
PERSONAL INCOME TAX
As per Executive Decree No. 80/09, of 7 August 2009, Personal Income Tax (Imposto sobre os
Rendimentos do Trabalho ("IRT")) rates are currently as follows:

Monthly Income (Kz.)

a)

up to 25,000.00

EXEMPT

b)

25,001.00 up to 30,000.00

5% on the balance in excess of Kz.

25,000.00

c)

30,001.00 up to 35,000.00

Kz. 250.00 + 6% on the balance in excess

of Kz. 30,000.00

d)

35,001.00 up to 40,000.00

Kz. 550.00 + 7% on the balance in

excess of Kz. 35,000.00

e)

40,001.00 up to 45,000.00

Kz. 900.00 + 8% on the balance in excess

of Kz. 40,000.00

f)

45,001.00 up to 50,000.00

Kz. 1,300.00 + 9% on the balance in

excess of Kz. 45,000.00

g)

50,001.00 up to 70,000.00

Kz. 1,750.00 + 10% on the balance in

excess of Kz. 50,000.00

h)

70,001.00 up to 90,000.00

Kz. 3,750.00 + 11% on the balance in

excess of Kz. 70,000.00

i)

90,001.00 up to 110,000.00

Kz. 5,950.00 + 12% on the balance in

excess of Kz. 90,000.00

j)

110,001.00 up to 140,000.00

Kz. 8,350.00 + 13% on the balance in

excess of Kz. 110,000.00

k)

140,001.00 up to 170,000.00

Kz. 12,250.00 + 14% on the balance in

excess of Kz. 140,000.00

l)

170,001.00 up to 200,000.00

Kz. 16,450.00 + 15% on the balance in

excess of Kz. 170,000.00

m)

200,001.00 up to 230,000.00

Kz. 20,950.00 + 16% on the balance in

excess of Kz. 200,000.00

n)

more than 230,001.00

Kz. 25,750.00 + 17% on the balance in

excess of Kz. 230,000.00

14 August 2009