Tax in Angola

Who is the tax authority?

The Administracao Geral Tributaria (AGT) is Angola's national revenue body. It sits under the Ministerio das Financas and was created out of the post-2014 fiscal-consolidation drive as a modernised single-revenue authority.

The substantive legal framework rests on several codes. The Codigo Geral Tributario sets general rules on administration, enforcement, and objection rights. The Codigo do Imposto Industrial governs corporate income tax. The Codigo do IRT covers personal labour income tax, and Lei 7/19 (effective 1 October 2019) established the current VAT system (Imposto sobre o Valor Acrescentado — IVA).

Professional accounting and tax practice falls under the Ordem dos Contabilistas e Peritos Contabeis de Angola (OCPCA). Big-4 firms (KPMG, PwC, EY, Deloitte) all have Luanda presence, a legacy of Angola's oil-sector international business community.

What is the tax year and when are returns due?

Angola's tax year is the calendar year (1 January to 31 December). IRT is withheld monthly from employee wages by employers.

IVA-registered businesses file monthly VAT returns and remit by the 15th of the following month. Corporate Imposto Industrial payers make quarterly provisional payments and submit the annual Modelo 1 declaration by 30 May.

Who counts as an Angolan tax resident?

Under the Codigo do IRT, an individual is tax resident in Angola if any of three conditions applies:

• Habitual residence is in Angola (centre of vital interests)
• Physical presence of 183 days or more in the tax year
• Employment or activity generating Angolan-source income under an Angolan-entity contract

Angola operates a predominantly territorial framework for individuals. Residents are taxed on Angolan-source income rather than worldwide income, which differs from fully global-residence-based systems such as the US or UK. Foreign nationals working under expatriate contracts with Angolan employers become subject to IRT from day one of Angolan-source employment.

For residency documentation, individuals typically require an autorização de residência (residence permit) from the Serviço de Migração e Estrangeiros (SME). Tax registration with AGT uses the Número de Identificação Fiscal (NIF).

What are the IRT personal income tax rates?

Imposto sobre o Rendimento do Trabalho (IRT) is Angola's personal labour-income tax. Employment income (Group A) uses nine progressive brackets based on monthly gross income in Angolan Kwanza (AOA).

Self-employed and professional income (Group B) is assessed separately. It typically uses either a presumptive flat rate or a Schedule B declaration framework depending on the type of activity and annual revenue. The Imposto sobre Aplicação de Capitais (IAC) applies to capital income such as dividends, interest, and certain gains at 5–15% depending on the income type.

Rental income falls under Imposto Predial Urbano (IPU) at 25% on net rental receipts after allowable expenses. Urban immovable property is registered and assessed by AGT under a separate property-tax schedule.

How does Imposto Industrial (corporate tax) work?

Angola's corporate income tax is called Imposto Industrial. The rate structure is sector-differentiated across three bands.

Sonangol, the state oil company, drives roughly 40% of total government tax revenue. The petroleum sector's fiscal treatment is a distinct speciality — separate from the general Imposto Industrial system and governed by its own legal framework administered alongside AGT by the Ministerio dos Recursos Minerais e Petroleo.

Withholding on dividends paid to non-residents is 10% (5% for dividends on listed shares). Tax losses carry forward for 5 years. Angola has not yet transposed the OECD Pillar Two global minimum tax. BEPS Action 13 Country-by-Country Reporting is active for Angolan-headquartered multinationals above the revenue threshold.

What is the IVA (VAT) framework?

Imposto sobre o Valor Acrescentado (IVA) was introduced on 1 October 2019 under Lei 7/19, replacing the former Imposto de Consumo. The transition created a period of dual-regime complexity for businesses operating across both regimes.

Mandatory e-invoicing was introduced under Decreto Presidencial 232/22. IVA registration becomes compulsory once annual turnover exceeds the AGT threshold. B2B reverse-charge applies to services imported from abroad where the Angolan recipient is a registered IVA taxpayer.

How are cryptoassets treated?

Angola has no specific legislative framework for virtual assets as of 2026. The Banco Nacional de Angola (BNA) has issued advisories restricting cryptocurrency operations under the foreign-exchange control framework — direct virtual-asset use within the banking sector faces regulatory barriers.

No dedicated crypto-asset register, reporting portal, or specific ruling framework exists. Classification of gains depends on whether AGT treats the activity as capital, business, or employment-equivalent income.

What is the treaty network?

Angola has approximately 10 comprehensive double-tax agreements (DTAs). The network is modest by sub-Saharan standards — Portugal is the anchor treaty, reflecting the colonial-era and modern economic relationship. There is no Angola-USA DTA.

Angola has not yet ratified the OECD MLI. Treaty modifications from the MLI therefore do not apply in Angola — use the bilateral treaty text directly. The SADC regional framework provides some multilateral cooperation context, but SADC does not operate a multilateral tax convention equivalent to CARICOM.

CRS automatic exchange of financial information has been active since 2018. Angolan financial institutions report foreign-resident account holders to AGT for exchange with treaty partners.

Where does Angola sit in the Sub-Saharan African cohort?

Angola anchors the PALOP Lusophone Sub-Saharan cohort — Portuguese-speaking African countries (Paises Africanos de Lingua Oficial Portuguesa) with shared colonial-era civil-law foundations. The wider sub-Saharan African tax landscape splits into five distinct archetypes:

Angola's Lusophone peer countries (Mozambique, Cape Verde, Guinea-Bissau, Sao Tome and Principe, plus Equatorial Guinea as a partial Lusophone associate) share broadly similar civil-law-derived tax systems and face similar AGT-style administrative modernisation challenges. Portugal's DTA network is often more useful to PALOP operators than Angola's own thin bilateral network.

Common pitfalls and compliance pressure-points

Foreign companies and individual taxpayers frequently run into a set of Angola-specific compliance traps:

When should you talk to an Angolan Contabilista or Tax-Adviser?

Some Angola filings are routine and handled through AGT's online portal. Other situations call for a qualified Contabilista (OCPCA-registered) or an experienced Tax-Adviser with Angolan Imposto Industrial expertise:

• Your business straddles the general Imposto Industrial framework and the petroleum-sector IRP system
• Your income or structure involves AOA/USD foreign-exchange reporting under the Regulamento Cambial
• You are setting up inside one of Angola's three Special Economic Zones (Luanda-Bengo, Lobito, or Soyo)
• Your company is above the BEPS Country-by-Country Reporting revenue threshold
• You received an AGT assessment notice, auto de noticia, or transfer-pricing adjustment letter
• You need to reconcile a pre-2019 Imposto de Consumo contract position with the current IVA regime
• You are a foreign national working in Angola under an expatriate employment contract and unsure of IRT withholding scope
• Your Angolan entity classifies as a banking or insurance company and needs the 35% vs 25% rate determination

You can find vetted Angola practitioners through the directory below.

This page presents general information. It is not personal guidance for your specific situation. Tax rules change frequently. Always check current figures on the AGT website (agt.minfin.gov.ao) or with a licensed Angola practitioner before filing.