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Angola Corporate - Tax credits and incentives

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Foreign tax credit

Foreign tax credits are generally not available to deduct against domestic tax.

Foreign tax credits may be granted according to the provisions of double tax treaties (DTTs).

Private Investment Law

The implementation of investment projects in Angola may benefit from tax incentives regarding CIT, SISA, IPU, IIT, and stamp tax.

The Private Investment Law establishes that the tax incentives may be granted according to the following two regimes: (i) prior declaration or (ii) special regime.

The benefits granted under the prior declaration includes, for example, a reduction of CIT rate by 20% for a period of two years and the reduction of the IIT rate applicable to dividends by 25% over a two-year period.

With regard to the special regime, the tax benefits are granted in case of private investments made in priority sectors (education, agriculture, health, tourism, telecommunications, energy, amongst others) and vary according to the zone where the investment is made (Zone A, B, C, and D). 

In addition to the above listed benefits, entities may also benefit from other facilities, such as applications for permits, work visas, energy, water supplies, and others. 

Reinvestment of reserves

Profits retained and then reinvested in new installations or equipment during the following three financial years may be deductible from taxable income during the following three years after the investment is finalised, at up to 50% of the value reinvested.


Last Reviewed - 04 October 2019

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Angola contacts
Jaime Esteves Title = Jaime Esteves width=55px
Jaime Carvalho EstevesTax Lead Partner+351 213 599 601
Cristina Teixeira Title = Cristina Teixeira width=55px
Cristina TeixeiraTax Director+244 227 286 109
Ines Barbosa Cunha Title = Ines Barbosa Cunha width=55px
Inês Barbosa CunhaTax Director+351 213 599 716
Susana Claro Title = Susana Claro width=55px
Susana ClaroIndirect Tax (VAT, Customs, and Excise) Partner+351 213 599 610
Hugo Salgueirinho Maia Title = Hugo Salgueirinho Maia width=55px
Hugo Salgueirinho MaiaIndirect Tax (VAT, Customs, and Excise) Director+351 225 433 277
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