Angola Capital Gains Tax Guide 2026

Overview — CGT in Angola

Capital gains tax in Angola applies primarily to real property disposals. A chargeable gain arises when a person disposes of real property for consideration exceeding the acquisition cost. Disposal includes sale, exchange, gift, or transfer. The tax applies to both individuals and companies. Resident individuals and companies are taxed on worldwide chargeable gains on property; non-residents are taxed only on gains from Angolan property. The rate is a flat 25% on net chargeable gains. For companies, the gain is included in taxable income and taxed at the CIT rate (25% standard).

CGT Rate — 25% on Property Gains

The CGT rate on property disposals in Angola is 25% on net chargeable gains. The chargeable gain is calculated as: Consideration received minus (Acquisition cost + Incidental costs of acquisition and disposal + Improvement expenditure). Allowable costs include the original purchase price, legal fees, registration costs, notary fees, stamp duty (SISA), and capital improvements. Only expenditure wholly and exclusively incurred for the acquisition or enhancement of the property qualifies. The gain must be reported in the tax year in which the disposal occurs.

Principal Residence Exemption

Gain from the disposal of an individual's principal private residence may be exempt from CGT, provided the property has been occupied as the main residence for at least 2 years prior to the sale. Partial relief is available where a property has been used partly as a residence and partly for business, or where the ownership period covers only part of the occupation period. Additional residences (second homes, investment properties) are fully chargeable. The exemption applies to the building and the land on which it stands.

Rollover Relief

Rollover relief allows a taxpayer to defer CGT when the proceeds from the disposal of a property are reinvested in a new principal residence within a specified period (typically 12 months before or 24 months after the disposal). The gain is rolled over by reducing the cost base of the new property by the amount of the gain deferred. Partial relief is available where only part of the proceeds are reinvested. Rollover relief applies only to individuals and only to principal residences, not to investment or commercial properties.

FAQs

How do I calculate my chargeable gain on property?

The chargeable gain is the difference between the disposal proceeds (net of selling costs) and the acquisition cost (plus enhancement expenditure and buying costs). Example: Buy land for AOA 10,000,000, sell for AOA 15,000,000, costs of AOA 500,000. Gain = 15,000,000 − 10,000,000 − 500,000 = AOA 4,500,000. CGT at 25% = AOA 1,125,000.

Can I offset capital losses against capital gains?

Yes, capital losses in a tax year may be offset against capital gains in the same year. Unrelieved losses may be carried forward for up to 5 years but cannot be offset against other income.

What assets are exempt from CGT?

Principal residence (subject to conditions), assets transferred on death (no deemed disposal), and personal effects. Securities and shares are not subject to separate CGT.

Disclaimer

This guide provides general information about Angolan capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Angolan tax advisor or the Administração Geral Tributária for advice specific to your situation. InvestmentKit does not provide tax advice.