Angola

The major recent tax changes were the following:

• Law 14/23, amending the Value Added Tax (VAT) Code, was published on 28 December 2023 and came into force on the same day. On the same date, the full republication of the VAT Code was approved, including the changes, amendments, and revocations.

• Presidential Legislative Decree 1/24, of 3 January 2024, approves the new Customs Tariff for Import and Export Rights and revokes Presidential Legislative Decree 10/19, of 29 November 2019.