🇦🇴 Angola Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 25.0% Territorial system

Corporate tax 25.0%

VAT 14.0% standard rate

Tax residency 183 days 3 tax treaties

Angola tax profile

Data year: 2026

Tax system: Territorial Individuals are generally taxed on Angolan-source income under the current fragmented PIT rules (employment, business/professional and investment income codes). Resident companies pay corporate income tax at 25% on worldwide profits; simplified CIT applies to smaller taxpayers (turnover up to AOA 25 million). Standard VAT is 14%. A consolidated Personal Income Tax Code (IRPS) with worldwide taxation for residents was under public consultation in 2025 and was not in force as of this review.
Top PIT rate: 25.0%
Corporate tax rate: 25.0%
VAT: 14.0%
Capital gains tax: 10.0% Capital gains on shares and other financial investments are generally subject to investment income tax at 10% (withholding at source in most cases). Law 14/25 (2026 state budget) eliminated the former 5% IIT rate so affected income is now taxed at 10%.
Social security (employee): 3.0%
Social security (employer): 8.0%
Dividend withholding: 10.0%
Interest withholding: 15.0%
Royalty withholding: 10.0%
Inheritance tax: 2.0%
Treaty count: 3

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
AOA 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
AOA 0	AOA 150,000	0.0%	$0 – $167
AOA 150,001	AOA 200,000	16.0%	$167 – $222
AOA 200,001	AOA 300,000	18.0%	$222 – $333
AOA 300,001	AOA 500,000	19.0%	$333 – $556
AOA 500,001	AOA 1,000,000	20.0%	$556 – $1,111
AOA 1,000,001	AOA 1,500,000	21.0%	$1,111 – $1,667
AOA 1,500,001	AOA 2,000,000	22.0%	$1,667 – $2,222
AOA 2,000,001	AOA 2,500,000	23.0%	$2,222 – $2,778
AOA 2,500,001	AOA 5,000,000	24.0%	$2,778 – $5,556
AOA 5,000,001	AOA 10,000,000	24.5%	$5,556 – $11,111
AOA 10,000,001	and above	25.0%	$11,111 +

Participation Exemption

Days threshold: 183 days
Residency rules: Under the General Tax Code, an individual is resident if they have a habitual home in Angola on 31 December or stay more than 183 days in Angola in the year (consecutive or not). Other domicile rules apply to non-residents with local ties. PwC’s residence page cites a 90-day test that matches the draft IRPS proposal, not the current CGT text.
Exit tax: No
CFC rules: No

PwC Worldwide Tax Summaries — Angola (accessed Oct 9, 2026) Headline CIT, VAT, IIT/WHT, social security, capital gains, inheritance tax, treaty network, 2026 budget measures
PwC Angola — taxes on personal income (Group A brackets) (accessed Oct 9, 2026) Progressive employment PIT table; self-employed Groups B/C rates
Código Geral Tributário (Lei 21/20) — Art. 37 domicílio (accessed Oct 9, 2026) Official text mirror: tax residence 183+ days or habitual home on 31 December
KPMG GMS Flash Alert 2025-079 — proposed IRPS (accessed Oct 9, 2026) Current individual territorial taxation; draft worldwide IRPS and 90-day residency not yet in force
Portal AGT (accessed Oct 9, 2026) National tax authority portal (identity and institutional contact)

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%