Angola Tax & Investment Guides
16 guides covering Angolan taxation, progressive IIT 0–25% (5 brackets), corporate income tax 25% standard (10% agriculture, 5.4% oil), VAT 14% standard rate, INSS 5% employee + 8% employer (capped at AOA 200,000/month), SISA 2–15% progressive property transfer tax, IPU 0.5% annual property tax, CGT 25% on property gains, dividends WHT 10%, interest WHT 15%, crypto as capital gain, and key investment topics for 2026.
Personal Tax & Residency
Progressive IIT 0–25% across 5 brackets, AOA 100,000/month tax-free threshold, 183-day residency rule, DTTs
Angola Cross-Border Tax Guide 2026 — DTTs, Transfer Pricing, Non-Resident Withholding
Angolan cross-border taxation. Double tax treaties with Portugal, South Africa, Italy. Transfer pricing rules aligned with OECD guidelines. Non-resident withholding tax on dividends 10%, interest 15%, royalties 15% for 2026.
Angola Personal Tax Guide 2026 — IIT 0–25% Progressive, AOA 100,000 Tax-Free Threshold
Angolan personal income tax (IIT). Progressive rates 0%, 13%, 16%, 20%, 25% across 5 monthly brackets. Tax-free threshold AOA 100,000/month. Filing requirements for 2026.
Angola Tax Filing Guide 2026 — Annual Filing by 31 May, Quarterly Payments
Angolan tax filing. Annual IIT and CIT returns due 31 May. Quarterly estimated payments for companies and self-employed. VAT monthly returns. INSS monthly filings. Penalties for late filing and payment for 2026.
Angola Tax Residency Guide 2026 — 183-Day Rule, Permanent Home
Angolan tax residency. 183-day rule determines residency. Permanent home test. Resident individuals taxed on worldwide income at progressive IIT rates 0-25%. Non-residents taxed only on Angola-source income at 25% flat rate. Residency certificate requirements for 2026.
VAT & Indirect Tax
VAT 14% standard rate, 0% exports, registration threshold AOA 10M turnover/year, excise duties
Business & Corporate Tax
CIT 25% standard, 10% agriculture/animal husbandry, 5.4% oil (separate regime), transfer pricing OECD, company registration
Angola Business Registration Guide 2026 — Company Types, Registration Process
registering a business in Angola. Company types: Sociedade Anónima (SA), Sociedade por Quotas (Lda), Sucursal (branch). Registration process with Commercial Registry, NIF application, investment licence requirements. Minimum share capital, costs, and timeline for 2026.
Angola Corporate Tax Guide 2026 — CIT 25%, Agriculture 10%, Oil 5.4%
Angolan corporate income tax (Imposto sobre o Rendimento de Pessoas Colectivas). Standard CIT 25%, reduced 10% for agriculture and animal husbandry, 5.4% for oil sector (separate regime), branch taxation, and compliance for 2026.
Investment & Savings
CGT 25% on property gains, dividends WHT 10%, interest WHT 15%, crypto as capital gain, social security pension
Angola Capital Gains Tax Guide 2026 — CGT 25% on Property Gains, No Securities CGT
Angolan capital gains tax. CGT at 25% on gains from property disposals. No separate CGT on securities or shares. Principal residence exemption, rollover relief, and compliance rules for 2026.
Angola Crypto Tax Guide 2026 — Crypto as Capital Gain, AGT Guidance on Digital Assets
Angolan cryptocurrency taxation. Crypto gains are treated as capital gains for individuals, subject to 25% CGT on property gains or progressive IIT rates depending on circumstances. Mining, staking, and trading income guidance for 2026.
Angola Investment Income Guide 2026 — Dividends 10% WHT, Interest 15% WHT
Angolan investment income taxation. Dividend withholding tax 10%, interest withholding tax 15%, capital gains on property 25%, and taxation of other investment income for 2026.
Angola Pension Guide 2026 — INSS Social Security, Retirement Age 65, Pension Benefits
Angolan pensions. INSS social security pension system, retirement age 65 (60 for women in certain cases), old-age pension calculation, disability and survivor benefits, and retirement planning for 2026.
Property & Wealth Tax
SISA 2–15% progressive property transfer tax, IPU 0.5% annual property tax, rental income taxation, SISA on inheritance, no wealth tax
Angola Inheritance & Gift Tax Guide 2026 — SISA on Inheritance, No Dedicated Inheritance Tax
Angolan inheritance and gift taxation. Angola has no dedicated inheritance or estate tax. SISA applies to property transfers through inheritance at reduced rates. Gift tax treatment, succession law, wills, and probate for 2026.
Angola Property Tax Guide 2026 — SISA 2–15% Progressive, IPU 0.5% Annual
Angolan property taxation. SISA (transfer tax) 2–15% progressive on property value, IPU (annual property tax) 0.5%, stamp duty 0.1–0.5%, registration fees, and CGT 25% on disposals for 2026.
Angola Rental Income Guide 2026 — Taxation at IIT Progressive Rates, Deductions
Angolan rental income taxation. Rental income taxed at progressive IIT rates (0–25%) for individuals or CIT (25%) for companies. Deductible expenses, withholding tax mechanism, and compliance requirements for 2026.
Angola Wealth Tax Guide 2026 — No Annual Wealth Tax, IPU as Proxy Wealth Tax
wealth taxation in Angola. Angola does not impose an annual net wealth tax. IPU (annual property tax) at 0.5% serves as the closest proxy to a wealth tax on real estate. No net worth tax, no solidarity surcharge, no wealth-based levies for 2026.
Employment & Social Security
INSS 5% employee + 8% employer, capped at AOA 200,000/month, social security pension, retirement age
Angola Calculators (6)
Free calculators for Angolan salary, tax, and personal finance.
Angola Salary
Net pay after IIT 0–25%, INSS 5% employee.
Angola Income Tax
IIT 0–25% progressive bracket calculator.
Angola Corporate Tax
CIT 25%, agriculture 10%, oil 5.4%.
Angola VAT
VAT 14% standard rate, 0% exports.
Angola Property Tax
SISA 2–15%, IPU 0.5%, CGT 25%.
Angola Social Insurance
INSS 5%+8% capped at AOA 200,000.