Angola Rental Income Guide 2026

Overview — Rental Income Tax in Angola

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to income tax in Angola. For individuals, rental income is aggregated with other income and taxed under the progressive IIT rates (0–25%). A withholding tax of 6.5% on gross rent is deducted at source by the tenant and remitted to AGT as an advance payment against the landlord's final IIT liability. For companies, rental income is included in taxable profit and taxed at the CIT rate of 25%. Landlords must ensure proper records of rental income and expenses are maintained.

Individual Landlords — IIT Progressive Rates

For individual landlords, rental income is added to other income (salary, business income) and taxed under the progressive IIT brackets: 0% up to AOA 100,000/month, 13%, 16%, 20%, and 25% above AOA 450,000/month. A withholding tax of 6.5% on gross rent is deducted by the tenant and remitted to AGT. This withholding is an advance payment that is credited against the final IIT liability calculated in the annual tax return. If the 6.5% WHT exceeds the final IIT liability, the landlord may claim a refund. If it is less, the balance must be paid with the annual return.

Corporate Landlords — CIT 25%

For companies receiving rental income, the rental income is included in the company's taxable profit and taxed at the standard CIT rate of 25%. The 6.5% withholding tax on rent paid by tenants is a creditable advance payment against the company's CIT liability. Companies may claim deductions for expenses related to the rental property including depreciation, repairs, maintenance, property management fees, IPU, insurance, and mortgage interest.

Deductible Expenses

Landlords may deduct the following expenses from rental income when computing taxable income:

• Repairs & maintenance — not capital improvements
• Property management fees — paid to licensed agents
• Insurance premiums — building and fire insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• IPU (annual property tax) — paid to AGT
• Condominium fees — for apartment buildings
• Depreciation — at applicable tax depreciation rates

Vacant Property Rules

Rental income is only taxable when the property is actually let. There is no deemed rental income for vacant or owner-occupied properties. However, IPU continues to apply regardless of occupancy. If a property is let for only part of the year, the rental income for that period is subject to tax. Expenses incurred during vacant periods (e.g., security, maintenance) may be deducted. Short-term letting (e.g., holiday rentals) is also subject to rental income tax with the same rules.

FAQs

Who is responsible for withholding rental tax?

The tenant is responsible for withholding 6.5% of gross rent and remitting it to AGT within 15 days of payment. If the tenant fails to withhold, the landlord remains liable for the tax.

What if I rent my property through an agency?

The agency may be designated as the withholding agent. The agency must deduct the 6.5% WHT before remitting net proceeds to you and issue a withholding tax certificate.

Are advance rent payments (e.g., 1 year upfront) taxable in one year?

Yes, rental income is taxable in the year it is received, regardless of the period it covers. If you receive a full year's rent in advance, the full amount is subject to tax in that year.

Disclaimer

This guide provides general information about Angolan rental income 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.