Angola Property Tax Guide 2026

Overview — Property Taxation in Angola

Property taxation in Angola is administered by AGT through several taxes on real estate. SISA is payable on the acquisition of property at progressive rates depending on the property value. IPU is an annual tax on urban property ownership. Stamp duty applies to property documents and transactions. Capital gains tax applies on the disposal of property. The property registration system is managed by the Conservatória do Registo Predial (Land Registry). Buyers should conduct thorough due diligence including property title searches at the Land Registry before acquisition.

SISA — Property Transfer Tax (2% to 15%)

SISA (Imposto sobre a Transmissão de Imóveis) is payable on property transfers and is calculated on the consideration or fiscal value of the property, whichever is higher. The rates are progressive:

• 2% — on the portion of property value up to AOA 10,000,000
• 5% — on the portion from AOA 10,000,001 to AOA 25,000,000
• 8% — on the portion from AOA 25,000,001 to AOA 50,000,000
• 10% — on the portion from AOA 50,000,001 to AOA 100,000,000
• 15% — on the portion above AOA 100,000,000

SISA is paid to AGT at the time of registration. The buyer is generally responsible for paying SISA. Late payment attracts penalties and interest.

IPU — Annual Urban Property Tax (0.5%)

IPU (Imposto Predial Urbano) is an annual tax on urban property ownership. The rate is 0.5% of the fiscal value (patrimonial value) of the property. The fiscal value is determined by AGT based on the property's location, size, construction quality, and market conditions. Payment is made annually to AGT. IPU is deductible for income tax purposes for rental properties. Rural properties are generally not subject to IPU but may be subject to other rural land taxes.

Stamp Duty (Imposto de Selo) — 0.1% to 0.5%

Stamp duty applies to various property-related documents and transactions at rates of 0.1% to 0.5%:

• Property deeds — 0.3% of property value
• Mortgage registration — 0.5% of loan amount
• Lease agreements — 0.1% of annual rent
• Property registration — 0.2% of property value

Stamp duty is paid at the time of document execution or registration. Failure to pay stamp duty may render documents inadmissible in legal proceedings.

CGT on Property

As covered in the capital gains guide, gains from property disposal are subject to CGT at 25%. The chargeable gain is the difference between the sale price and the acquisition cost, less allowable expenses. The principal residence exemption may apply if the property has been occupied as the main residence for at least 2 years prior to sale.

FAQs

Do I pay property tax if I own a house but live abroad?

Yes, IPU is payable regardless of the owner's residency. Non-resident owners should appoint a local agent to handle property tax payments. CGT still applies on sale.

How is property value assessed for IPU?

AGT determines the fiscal value based on location, size, construction quality, and market comparables. Revaluations are conducted periodically.

Are there tax incentives for property developers?

Angola offers some incentives for real estate development including reduced SISA rates for first-time homebuyers and tax benefits for affordable housing projects under the National Housing Programme.

Disclaimer

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