The major recent tax changes were the following:
- Law No. 28/20, of 20 July 2020, published in the Official Gazette, amends the Employment Income Tax Code, approved by Law No. 18/14, of 22 October 2014. It also revokes Law No. 9/19, of 24 April 2019, and Law No. 28/19, of 25 September 2019, both Laws which previously amended the Employment Income Tax Code. This Law entered into force 30 days after its publication.
- Law No. 26/20, of 20 July 2020, published in the Official Gazette, amends the Corporate Income Tax (CIT) Code, approved by Law No. 19/14, of 22 October 2014.
- Law No. 21/20, of 9 July 2020, published in the Official Gazette, adds new Articles (84-A, 101-A and 119-A. Articles 108, 115, 116, letter b of paragraph 2 of Article 143 and Article 188 of the General Tax Code) and amends the General Tax Code, approved by Law No. 21/14, of 22 October 2014, and Law No. 18/17, of 17 August 2017. It additionally revokes all legislation that contradicts the provisions of this Law.
- Law No. 20/20, of 9 July 2020, published in the Official Gazette, approves the Property Tax Code. It revokes Legislative Decree No. 4044, of 13 October 1970, that approved the Urban Property Tax Code, Law No. 18/11, of 21 April 2011, and Law No. 16/11, of 21 April 2011, which amended it. It also revokes all rules on taxation of real estate established by Legislative Order No. 230, of 21 May 1931, that approved the Regulations for the Assessment and Collection of Inheritance and Donation Tax and Property Transfer Tax.
- Presidential Decree No. 232/19, of 22 July 2019, was published in the Official Gazette. It approves the new Legal Framework on the Electronic Processing and Recording of Tax Procedures, repealing Decree No. 363/17, of 26 July 2017. See the Tax administration section for more information.
- Angola approved for ratification the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income with United Arab Emirates, People's Republic of China, and Cabo Verde.
- The Value-added Tax (VAT) Code and Excise Duties Code in Angola were published by the Law No. 7/2019 and No. 8/2019, of 24 April 2019. However, on 13 August 2019, the Laws No. 17/19 and No. 18/19 that amend the VAT Code and Excise Duty Code were published, where one of the main changes was the date of entry into force to 1 October 2019. See the Other taxes section for more information.
- The Presidential Legislative Decree No. 10/19, of 29 November 2019, was published approving the new Customs Tariff, revoking Presidential Legislative Decree No. 3/18 of 9 May 2018. The Decree entered into force on 29 December 2019.