Taxes in Angola

The Administração Geral Tributária (AGT), under the Ministério das Finanças, manages Angola’s tax administration. The main taxes include Imposto sobre os Rendimentos do Trabalho (IRT) on employment and certain individual activities, Imposto Industrial (II) on commercial and industrial profits, Imposto sobre o Valor Acrescentado (IVA) on domestic supplies and imports, Imposto Predial (IP) on property and rent, and Imposto sobre a Aplicação de Capitais (IAC) on capital income. Other charges include Imposto do Selo on specified documents and transactions, inheritance and gift tax, the Imposto Especial de Consumo on selected goods, the Imposto sobre Veículos Motorizados on vehicles and certain aircraft and boats, the Imposto Especial de Jogos, the Contribuição Especial sobre Operações Cambiais and customs duties. Individuals and companies generally need a Número de Identificação Fiscal (NIF). For Angolan nationals, the NIF corresponds to the Bilhete de Identidade number; foreign nationals generally use a residence card or passport. Registration and updates take place through a Serviço Fiscal or the AGT portal. A taxpayer should register the start, change or end of an activity before the relevant tax obligations arise. The electronic tax domicile is maintained through the portal. Tax residence can depend on factors such as a home available on 31 December or more than 90 days of presence, while a company may be resident because of its articles of association or effective management in Angola. IRT has three groups. Group A covers employees, Group B covers independent and professional services, and Group C covers retail or commercial-industrial activity carried on by individuals. For Group A employment income in 2026, the progressive table ranges from 0% on the taxable base up to 150,000 Kz to 25% on the portion above 10,000,000 Kz, with fixed amounts and marginal rates between 16% and 24.5% in the intermediate bands. Employers normally withhold IRT and submit monthly payroll information. Group B and C income is generally subject to a 25% withholding or assessment rate when not withheld at source, while qualifying source withholding is generally 6.5%; auto-facturação can trigger 2% withholding for Group B and 6.5% for Group C. Group C agricultural, forestry, livestock and fishing activity above 10,000,000 Kz of turnover can be subject to 10%, and organised accounting can move the activity toward II rules. II applies to profits from commercial, industrial, agricultural, fishing, forestry and livestock activities. Under the Regime Geral, the tax base follows the return and annual accounts. The general rate is 25%; qualifying exclusively agricultural and similar activities can use 10%, while banks, insurers, telecommunications companies and Angolan petroleum companies can face 35%. The simplified regime applies in defined circumstances to taxpayers in the IVA non-subjection regime. A provisional payment of 2% of total turnover is generally due from January to June, with the payment due by the last working day of August. The final return and payment are generally due by the last working day of May under the general regime and April under the simplified regime. Electronic II filing is mandatory in 2026, with AGT assistance available where taxpayers lack the necessary technology. IVA applies to paid supplies of goods and services in Angola and to imports. The general regime normally applies from 350,000,000 Kz of previous-year turnover or imports, or voluntarily, and also applies to certain manufacturing businesses above 25,000,000 Kz. The simplified regime generally covers turnover from 25,000,000 Kz to below 350,000,000 Kz. Businesses at or below 25,000,000 Kz generally fall under the non-subjection regime. The simplified regime charges 7% on collected turnover and permits a 10% input-tax deduction; the general rate is 14%. Qualifying hotels and restaurants can use 7%, basic food and agricultural inputs can use 5%, and Cabinda has a 1% special rate except for goods listed in Annex III. In 2026, qualifying industrial equipment can receive a 5% rate when industrial use is demonstrated. Payment deferral can be authorised for up to 12 months or 12 instalments. IVA taxpayers must use validated invoicing or accounting systems, include the NIF on invoices and show the applicable regime. General-regime returns and supporting schedules are generally due by the 15th of the following month, while simplified-regime filings follow the applicable monthly deadline. SAF-T reporting can be due by the end of the month under the relevant calendar. Input IVA from valid invoices and imports may be deductible, and refunds may be paid or granted as a tax credit. Public entities and certain petroleum-investment companies can apply 100% withholding, while banks, insurers, reinsurers and telecommunications companies can apply 50%, subject to statutory exceptions. A purchaser may have to self-assess IVA on services received from abroad. IAC covers capital income. Interest and credit income in Section A generally uses 15%; dividends, securities, royalties, lotteries and participation gains in Section B generally use 10%, with 5% applying in specified regulated-market or compensation situations. Payment is generally due by the last day of the following month and the annual statement by the end of January. Dividends received by an Angolan legal entity can be exempt when it holds at least 25% for more than one year, subject to the applicable conditions. IP can apply to ownership or use of urban and rural property, rental income and paid or unpaid transfers. The researched AGT main page currently indicates 25% for rental income, while an older AGT FAQ indicates 15%; the current law and the taxpayer’s precise situation should therefore be checked before filing. The rate for building land is 0.6% and the rate for property transfers is 2% under the researched rules. Annual property tax is generally paid by the last working day of March of the following year, rental withholding by the last working day of the following month and transfer tax by the last working day of the following month. An unregistered property can be entered by AGT ex officio and may lead to penalties. Stamp tax applies to specified acts, contracts and receipts. The AGT FAQ gives 0.1% for residential leases and 0.4% for commercial, industrial or professional leases; monthly payment covers the previous month and the annual statement is generally due by 31 March. Motor vehicle tax uses fixed amounts based on engine capacity, tonnage, starting mass or vessel registration tonnage. Payment for the previous year normally occurs from January through June, and the 2026 scope also covers aircraft and boats. Certain state, diplomatic, agricultural and disability-related vehicles can be exempt. Excise tax applies to selected goods produced or imported, with liability generally falling on the producer, importer or commercial holder and rates depending on the product. Returns and payments use self-assessment or an AGT assessment, with documents such as the DLI or DAR. Late or unpaid tax can attract interest from the month of the due date, with the interest period generally capped at five years. An instalment plan can generally be requested for up to 24 monthly payments. AGT may audit, assess officially and enforce collection. A complaint against an assessment is generally due within 30 days after service; AGT has up to 60 days to decide, and a hierarchical appeal can generally be filed within 30 days after that decision. The general assessment period is five years and can extend to ten years where a tax offence is involved. Cross-border obligations depend on residence, a permanent establishment, the type of payment and any applicable treaty. An Angolan company is generally taxed on worldwide profits, while a foreign company with an estabelecimento estável is taxed on profits attributable to that establishment. A foreign provider without an Angolan establishment can face 6.5% final withholding on the gross value of occasional services, and services performed in Angola commonly trigger source withholding. A foreign non-resident without a domicile, seat or permanent establishment may need a fiscal representative; the representative can be jointly liable for IVA. Treaty relief requires a Certificado de Residência Fiscal and Declaração de Conformidade before reduced or exempt withholding is applied. AGT material confirms agreements with Portugal and the United Arab Emirates; the status of agreements with Switzerland, Rwanda, Cabo Verde and Mauritius must not be treated as effective without current verification. Transfer-pricing rules apply to related-party relationships, including specified ownership or influence of at least 10% or business and financial dependence above 80%. Grandes Contribuintes with annual revenue above 7,000,000,000 Kz generally prepare a Dossier de Preços de Transferência within six months after the financial year, using accepted methods such as the comparable uncontrolled price, resale-price and cost-plus methods. Petroleum, mining and gaming businesses can have special contractual or sector regimes, so the standard II and IVA rates do not automatically apply. Customs and import IVA are handled through the AGT customs area, and the 2026 OGE includes changes affecting SISA and inheritance tax up to 2%, motor vehicle tax, industrial equipment, mobile financial transaction IVA exemptions and a 5% minimum customs rate in specified cases. Current AGT calendars, the OGE and the applicable legal text should be checked for each filing period.