List of published territories Albania$$$Algeria$$$Angola$$$Argentina$$$Armenia$$$Australia$$$Austria$$$Azerbaijan$$$Bahrain$$$Barbados$$$Belarus$$$Belgium$$$Bermuda$$$Bolivia$$$Bosnia and Herzegovina$$$Botswana$$$Brazil$$$Bulgaria$$$Cabo Verde$$$Cambodia$$$Cameroon, Republic of$$$Canada$$$Cayman Islands$$$Chad$$$Chile$$$China, People's Republic of$$$Colombia$$$Congo, Democratic Republic of the$$$Congo, Republic of$$$Costa Rica$$$Croatia$$$Cyprus$$$Czech Republic$$$Denmark$$$Dominican Republic$$$Ecuador$$$Egypt$$$El Salvador$$$Equatorial Guinea$$$Estonia$$$Fiji$$$Finland$$$France$$$Gabon$$$Georgia$$$Germany$$$Ghana$$$Gibraltar$$$Greece$$$Greenland$$$Guatemala$$$Guernsey, Channel Islands$$$Guyana$$$Honduras$$$Hong Kong$$$Hungary$$$Iceland$$$India$$$Indonesia$$$Iraq$$$Ireland$$$Isle of Man$$$Israel$$$Italy$$$Ivory Coast (Côte d'Ivoire)$$$Jamaica$$$Japan$$$Jersey, Channel Islands$$$Jordan$$$Kazakhstan$$$Kenya$$$Korea, Republic of$$$Kosovo$$$Kuwait$$$Kyrgyzstan$$$Lao PDR$$$Latvia$$$Lebanon$$$Libya$$$Liechtenstein$$$Lithuania$$$Luxembourg$$$Macau$$$Macedonia$$$Madagascar$$$Malawi$$$Malaysia$$$Malta$$$Mauritius$$$Mexico$$$Moldova$$$Mongolia$$$Montenegro$$$Morocco$$$Mozambique$$$Myanmar$$$Namibia, Republic of$$$Netherlands$$$New Zealand$$$Nicaragua$$$Nigeria$$$Norway$$$Oman$$$Pakistan$$$Panama$$$Papua New Guinea$$$Paraguay$$$Peru$$$Philippines$$$Poland$$$Portugal$$$Puerto Rico$$$Qatar$$$Romania$$$Russian Federation$$$Rwanda$$$Saint Lucia$$$Saudi Arabia$$$Senegal$$$Serbia$$$Singapore$$$Slovak Republic$$$Slovenia$$$South Africa$$$Spain$$$Sri Lanka$$$Swaziland$$$Sweden$$$Switzerland$$$Taiwan$$$Tajikistan$$$Tanzania$$$Thailand$$$Timor-Leste$$$Trinidad and Tobago$$$Tunisia$$$Turkey$$$Turkmenistan$$$Turks and Caicos Islands$$$Uganda$$$Ukraine$$$United Arab Emirates$$$United Kingdom$$$United States$$$Uruguay$$$Uzbekistan, Republic of$$$Venezuela$$$Vietnam$$$Zambia$$$Zimbabwe JDCN-89JRLJ$$$JDCN-9L9ER3$$$JDCN-89HREB$$$JDCN-89HRGN$$$JDCN-89HRHB$$$JDCN-89HRJM$$$JDCN-89HRKA$$$JDCN-89HRKX$$$JDCN-89HRLL$$$JDCN-89HRM9$$$JDCN-89HRMW$$$JDCN-89HRNK$$$JDCN-89HRP8$$$JDCN-89HRPV$$$JDCN-89HRQJ$$$JDCN-89HRR7$$$JDCN-89HRRU$$$JDCN-89HRSH$$$JDCN-89HRV5$$$JDCN-89HRT6$$$JDCN-89HRTT$$$JDCN-89HRUG$$$JDCN-89HRVS$$$JDCN-89HRWF$$$JDCN-89HRYE$$$JDCN-89HRZ3$$$JDCN-89HRZQ$$$JDCN-89HS2D$$$JDCN-89HS32$$$JDCN-89HS3P$$$JDCN-89PKJ7$$$JDCN-89HS5N$$$JDCN-89HS6B$$$JDCN-89HS6Y$$$JDCN-89HS7M$$$JDCN-89HS8A$$$JDCN-89HS8X$$$JDCN-89HS9L$$$JDCN-89HSA9$$$JDCN-89HSAW$$$JDCN-89HSBK$$$JDCN-89HSC8$$$JDCN-89HSCV$$$JDCN-89HSDJ$$$JDCN-89HSE7$$$JDCN-89HSEU$$$JDCN-89HSFH$$$JDCN-89HSG6$$$JDCN-89HSGT$$$JDCN-9LFTHK$$$JDCN-89HSHG$$$JDCN-89HRX4$$$JDCN-8UENHH$$$JDCN-89HSJ5$$$JDCN-89HSJS$$$JDCN-89HSKF$$$JDCN-8HLNAZ$$$JDCN-89HSL4$$$JDCN-89HSLR$$$JDCN-89HSME$$$JDCN-89HSN3$$$JDCN-89HSNQ$$$JDCN-89HSPD$$$JDCN-89HSQ2$$$JDCN-89HSQP$$$JDCN-89HSRC$$$JDCN-89HSRZ$$$JDCN-89HRXR$$$JDCN-89HSSN$$$JDCN-89HSTB$$$JDCN-89HSTY$$$JDCN-89HSUM$$$JDCN-AN9ENE$$$JDCN-89HSVA$$$JDCN-89HSVX$$$JDCN-8EGQEM$$$JDCN-89HSWL$$$JDCN-89HSX9$$$JDCN-89HSXW$$$JDCN-89HSYK$$$JDCN-89HSZ8$$$JDCN-89HSZV$$$JDCN-89HT2J$$$JDCN-89HT38$$$JDCN-89HT3V$$$JDCN-89HT4J$$$UKWE-8CEb2F$$$JDCN-89HT5U$$$JDCN-89HT6H$$$JDCN-89HT77$$$JDCN-89HT7U$$$JDCN-89HT8H$$$JDCN-89HT96$$$JDCN-8HLRL5$$$JDCN-89HT9T$$$JDCN-97XLRC$$$JDCN-89HTAG$$$JDCN-89HTB5$$$JDCN-89HTCF$$$JDCN-89HTD4$$$JDCN-89HTDR$$$JDCN-89HTEE$$$JDCN-89HTF3$$$JDCN-89HTFR$$$JDCN-89HTGE$$$JDCN-89HTH3$$$JDCN-89HTHQ$$$JDCN-89HTJD$$$JDCN-89HTK2$$$JDCN-89HTKP$$$JDCN-89HTLC$$$JDCN-89HTLZ$$$JDCN-89HTMN$$$JDCN-89HTNB$$$JDCN-89HTNY$$$JDCN-8UPFL5$$$JDCN-89HTW7$$$JDCN-89HTPM$$$JDCN-89HTQA$$$JDCN-89HTQX$$$JDCN-89HTRL$$$JDCN-89HTS9$$$JDCN-89HTSW$$$JDCN-89HTTK$$$UKWE-8CDMS7$$$JDCN-89HTUV$$$JDCN-89HTWU$$$JDCN-89HTXH$$$JDCN-89HTY6$$$JDCN-89HTZG$$$JDCN-89HU25$$$JDCN-89HU2S$$$JDCN-89HU3F$$$JDCN-8VDJC3$$$JDCN-89HU44$$$JDCN-8V8FQH$$$JDCN-89HU4R$$$JDCN-89HU5E$$$JDCN-B82GFQ$$$JDCN-89HU63$$$JDCN-89HU6Q$$$JDCN-89HU7D$$$JDCN-89HU82$$$JDCN-89HU8P$$$JDCN-89HU9C$$$JDCN-89HU9Z$$$JDCN-89HUAN$$$JDCN-89HUBB$$$JDCN-9LFTHP$$$JDCN-89HUBY Herzegovina$$$Cape Verde$$$Republic of Cameroon$$$People's Republic of China$$$Peoples Republic of China$$$Democratic Republic of the Congo$$$DRC$$$Republic of Congo$$$Channel Islands$$$Channel Islands$$$South Korea$$$Republic of Korea$$$Laos$$$Republic of Lebanon$$$The Netherlands$$$PNG$$$Russia$$$St. Lucia$$$St Lucia$$$Slovakia$$$SA$$$Tobago$$$Republic of Turkey$$$Turks$$$Caicos$$$UAE$$$Great Britain$$$UK$$$Britain$$$Whales$$$Northern Ireland$$$England$$$US$$$U.S.$$$U.S.A.$$$USA$$$Republic of Uruguay$$$Republic of Uzbekistan$$$Republic of Zambia

Angola Corporate - Other taxes

Choose a topic
Angola Map
See full territory list
Close topic

Consumption tax

Consumption tax is due on imported or locally produced goods at rates varying from 2% up to 30%. The consumption tax is also due on some services, as follows:

Type of service Consumption tax rate (%)
Hotel services and similar services 10
Services relating to electronic communications and telecommunications, regardless of its nature 5
Water supply 5
Electricity supply 5
Lease of areas designated for collection and parking of vehicles 5
Leasing of machinery and other equipment, if not subject to the IAC 5
Leasing of areas used for conferences, colloquiums, seminars, exhibitions, showrooms, advertising, or other events 5
Consultancy services, namely legal, tax, financial, accounting, audit, information technology (IT), engineering, architecture, economic, and real estate 5
Photographic services, film processing and imaging, IT services, and construction of web sites 5
Private security services 5
Tourism and travel services promoted by travel agencies or equivalent tour operators 5
Canteen, cafeteria, dormitory, real estate, and condominium management services 5
Car rental 5

Assessment and payment

The consumption tax is assessed by:

  • The manufacturers, in the case of goods produced in Angola.
  • Customs services, in the case of imports.
  • The service provider, in the case of services liable to tax. However, if the service providers are non-resident entities in Angola, the obligation will revert to the resident acquiring entity.

Service providers are exempt from consumption tax if the services are provided to oil and gas companies, under certain conditions.

The consumption tax amount supported by oil and gas companies is deductible for petroleum income tax purposes.

Customs duties

Customs duties are levied on imports at ad valorem rates varying from 2% to 70% and consumption tax at ad valorem rates varying from 2% to 30%.

Listed equipment may be imported temporarily if a bank guarantee is provided.

A 1% stamp tax is also due on importation plus customs fees (from 2%).

The exportation of goods that are not produced in Angola is subject to customs duties at the rate of 20% plus customs fees (at rate of 0.5%) computed on the customs value, with the exception of goods covered by the Customs Regime Applicable to the Petroleum and Mining Sectors.

A special exemption regime applies for the oil industry for some listed equipment.

Stamp tax

Stamp tax is payable on a wide variety of transactions and documents, at specific amounts or at a percentage based on value.

Important examples include:

Type of operations Stamp tax rates
On receipts:
Stamp tax on receipts (in cash or in kind). 1%
Financing operations:
Stamp tax is applicable to the use of credit in general at rates depending on the period. Period less than or equal to one year: 0.5%
Period greater than one year: 0.4%
Period greater than or equal to five years: 0.3%
Period not determined (e.g. current account), per month by the monthly average of the debt: 0.1%
Real estate operations:
Stamp tax is due on the acquisition for consideration of property. 0.3%
Stamp tax is also due on letting and sub-letting, as well as on financial leasing of real estate, except when the leasing is for a permanent dwelling, which is exempt from stamp tax. Commercial purposes: 0.4%
Residential purposes: 0.1%
Corporate acts:  
Stamp tax is due on the initial or increase of share capital, whether made in cash or in kind. 0.1%
Insurance provided by national companies is subject to stamp tax. The tax is settled by the insurance company, and the cost is recharged to the insured person. The commissions generated in the insurance mediation business are also subject to stamp tax.

Premiums and commission related to life insurance products, insurance against accidents at work, health insurance, and agricultural processing and livestock insurance are exempt from stamp tax.
The stamp tax applies on the amount of premium paid, and rates may vary from 0.1% to 0.3%, depending on the policy’s nature.
Commissions for mediation are subject to stamp tax at a rate of 0.4%.
Other operations:  
In addition to the operations referred to above, stamp tax is also applicable to written agreements, financial and operational leasing in tangible assets, customs operations, cheques, lending, civil deposits, gambling, licences, traders’ books, deeds, report, credit bonds, and transfer of business, among other acts. Rates vary depending on the nature of the transaction.

The following exemptions apply:

  • Credit granted for a period of up to a maximum of five days, micro-credit, credit related to young accounts and old age accounts and others of a similar nature that does not exceed the amount of AOA 17,600 each month.
  • Credit derived from credit card utilisation, when the reimbursement is made free of interest, according to the terms of the contract.
  • Credits related with exportation, when duly documented with the respective customs clearance.
  • Amounts due on the mortgage for the acquisition of a permanent dwelling.
  • On interest and commissions charged on financial operations, such as young accounts, old age accounts, and credits related to export under the terms mentioned above.
  • Interest from Treasury Bonds and Angolan Central Bank notes.
  • Commissions charged for subscriptions, deposit and withdrawal from units of investment funds, as well as the charges from pension funds.
  • Commission charged on the opening and utilisation of saving accounts.
  • Credit operations (including interest) for periods not exceeding one year, provided these are obtained exclusively to cover treasury needs, when realised between shareholders and entities in which a direct capital shareholding not lower than 10% is held and which has remained in their ownership for a year (consecutively), or since the incorporation of the respective entity.
  • Loans bearing the characteristics of shareholder loans, including the respective interest, made by shareholders to the company in respect of which an initial period not shorter than one year is stated and no reimbursement is occurred before the end of that period.
  • Treasury management operations carried out between companies within the same group.
  • The exemption foreseen for the reporting of securities or equivalent rights includes other financial instruments negotiated on the regulated market.
  • Sale of negotiable securities.
  • Transfer of real estate (under a merger, demerger, or incorporation operations if approved by the tax authorities).
  • Employment contracts.
  • Exports, except for the export of products listed in the Stamp Tax Code table.
  • Insurance premiums and commissions related to life insurance, work accidents, health, and agriculture and livestock insurance products.

Real estate income tax (IPU)

IPU is levied on rental income earned by individuals or companies owning real estate assets. It is based on actual rental income when the assets are leased and on the assets’ registered value when the assets are not leased.

Leased assets

IPU is levied on rental income at a 25% nominal rate. However, the tax basis is only 60% of the rental income, as it is presumed that 40% relates to costs. Consequently, the effective IPU rate for rental income is 15%.

Assets that are not leased

IPU is levied as follows for the ownership of assets that are not leased:

Patrimonial value (AOA) IPU rate (%)
Up to 5 million 0
Over 5 million (on the excess) (1) 0.5


  1. For example, an asset registered at AOA 35 million will pay IPU only on AOA 30 million, resulting in an IPU payable of AOA 150,000.


The following entities are exempt from IPU:

  • State public entities and associations that are granted with the public utility statute.
  • Property of Embassies or Consulates of foreign countries, provided there is reciprocity.
  • Religious temples.


Rents paid by Angolan companies or individuals that carry out a commercial activity are subject to withholding tax (WHT) of 15%. The IPU so withheld must be paid to the tax authorities by the end of the following month.

For property not leased, the respective owners must pay the IPU in January and July of the following year. The payment in four instalments (January, April, July, and October) is possible if approved by the tax authorities.

Filing requirements

IPU Model 1 must be filed by IPU taxpayers each January, disclosing the rents effectively received in the previous year, distinguishing the leases agreed and received.

Real estate transfer tax (SISA)

SISA is levied at a 2% rate for all acts that involve the transfer for consideration of property.

The taxable basis is the higher of (i) the selling price or (ii) the property value registered for tax purposes.

The following entities are exempt from SISA:

  • State public entities and associations that are granted with the public utility statute.
  • Property of Embassies or Consulates of foreign countries, provided there is reciprocity.
  • Religious temples.

Payroll taxes

Employment income tax (IRT)

Resident and non-resident individuals earning income from employment sourced in Angola (if paid for or borne by an Angolan employer) are subject to monthly taxation (IRT) at rates progressing from 0% to 17%. Angola operates a fairly straightforward pay-as-you-earn (PAYE) system, in which the Angolan employer withholds monthly from each employee's gross compensation the Angolan income tax.

Individuals do not file tax returns, as the employment income tax is withheld at source by their employer.

Social security contributions

Social security contributions are due on the gross income of employees at rates of 3% for the employee and 8% for the employer.

The contributions are intended to cover family, pension, and unemployment protection.

Special contribution

The Special Contribution is levied on payments due to non-residents under Foreign Technical Assistance and Management Contracts governed by the Presidential Decree 273/11.

This regime introduces restrictions on the payment for technical assistance and management services to foreign entities, particularly by imposing a special contribution of 10% on the amount of the transfer due by the entity requesting the transfer of funds abroad.

This regime applies to both private and public companies. Petroleum activities are not liable to the special contribution.

Last Reviewed - 22 January 2019

Select territory
Select territory
      Advanced print
      Advance print
      Please login to see favourites territories in Advance print
      Contact us


      Thank you for contacting PwC.
      See full territory list