Customs duties

Customs duties are levied on imports at ad valorem rates varying from 2% to 55%.

The export 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.

The export of nationalised food, medicine, medical equipment, and biosafety goods are subject to customs duties at the rate of 70%, calculated on the customs value.

A special exemption regime applies for the oil industry.

Excise duties 

From 1 October 2019 onwards, excise duty entered into force in Angola. However, the Excise Duties Code was updated in July 2021 by the Law 16/21, of 19 July 2021, in force until now.

All production, imports, and sales by public auction are subject to excise duty, with different rates of 2%,3%, 4%, 5%, 8%, 15%, 19%, 20%, 25%, and 50%, depending on the product.

The Excise Duty Code covers operations with the following products:

  • Sugar and alcoholic beverages.
  • Tobacco and its derivatives.
  • Fireworks.
  • Jewellery and goldsmith articles.
  • Aircraft and pleasure craft.
  • Firearms.
  • Art objects, collages, and antiques.
  • Petroleum products.
  • Vehicles.
  • Plastic bags and straws.
  • Tires, as specified in the table of Annex I of the Excise Duties Code.

The taxable amount subject to excise duty is as follows:

  • For goods produced in the country: The transactional value.
  • For imported goods: The customs value.
  • For petroleum products: The cost of production.

Producers are required to assess the excise duties when products are made available to buyers/customers and must submit them electronically by the last working day of each month.

The Excise Duties Code also provides for some exemptions, including:

  • Goods intended for education or health.
  • Goods intended for consumption as provisions for any means of collective transport of passengers with international traffic.
  • Products sold on board of collective transport of passengers for international traffic.
  • Electric vehicles.

The tax stamp is mandatory, according to the model approved by a specific Diploma, to manufactured beverages, tobacco, and its substitutes, referred to in Annex I of this Law.

The establishments that produce beverages, tobacco, and its manufactured substitutes and petroleum products, referred to in Annexes I and II of this Law, must be equipped with a counting and measuring system for electronic transmission of data to the AGT in an automatic manner of information related to production. 

The counting and measurement systems referred to above must be certified by the AGT, under the terms to be regulated.

 

Property tax

Property tax is levied on the taxable property value of urban and rural property owned, rental income derived from such real estate, and income derived from the sale or transfer of immovable property. 

Leased assets

Property tax 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 property tax rate for rental income is 15%.

The taxation of income from rented properties may not be lower than that which would result from taxing the ownership of the same immovable property if it was not generating rental income.

Assets that are not leased

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

Patrimonial value (AOA) Property tax
Up to 5 million 0.1%
From 5,000,001 to 6 million AOA 5,000 (fixed value)
Over 6 million (on the excess of 5 million) (1) 0.5%

Notes

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

Buildings and land for construction that are not effectively being used are subject to aggravated taxation, subject to certain conditions.

Transfer of properties

The property tax rate levied on the transfer of immovable property is 2%.

Exemptions

The following entities are exempt from property tax (among others):

  • State and local municipalities.
  • Foreign states, when the properties are allocated to the diplomatic representation or consular, provided there is reciprocity.
  • Legalised religious institutions, when the property is allocated to religious matters.

Payment

Rents paid by Angolan companies or individuals that carry out a commercial activity are subject to withholding tax (WHT) of 15%. The property tax 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 property tax until March of the following year. The payment in six instalments is possible if approved by the tax authorities.

For property tax on the transfer of immovable property, the acquiring party must pay the tax to the tax authorities until the last working day of the month following the transaction/transfer.

Filing requirements

Property Tax Model 1 must be filed by the taxpayers each January, disclosing the rents effectively collected in the previous year and the leasing agreements duly stamped.

Payroll taxes

Personal income tax (PIT)

Resident and non-resident individuals earning income from services directly or indirectly provided to individuals or corporate entities in Angola are subject to monthly taxation (PIT) at rates progressing from 0% to 25%. 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 only deriving employment income are not required to file tax returns, as the PIT is withheld at source by their employer.

The General State Budget (GSB) for the year 2025 maintained taxation at a rate of 6.5% on the volume of sales of goods and services not subject to WHT at source for Group C taxpayers whose turnover in the 2024 fiscal year is equal to or less than AOA 10 million.

Regardless of the volume of invoicing, taxpayers in this group who have organised accounting must follow the rules applicable to the calculation of the taxable income of taxpayers under the CIT regime, with the relevant adjustments.

Group C taxpayers engaged in agricultural, forestry, livestock, and fishing activities, with a business turnover exceeding AOA 10 million, are taxed at a rate of 10%. 

Social security contributions

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

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

(Updated info as on 25.10.25)