Angola
Angola: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in Angola
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Angola. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Angola.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Angola: where to register, file and check.
Blocs and agreements
The trade arrangements Angola belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- African Continental Free Trade Area
- Free trade area · since 4 November 2020
Covers goods, services.
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means a Member State that has ratified or acceded to this Agreement and for which the Agreement is in force
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 25%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Angola, and when it must register, as the tax authority states it.
- Standard rate
- 14%
In the Province of Cabinda an exceptional rate of 2% applies to imports of goods and supplies of goods.
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A taxa do Imposto Sobre o Valor Acrescentado é de 14%. Na Província de Cabinda, a taxa do Imposto sobre o Valor Acrescentado para a importação de mercadorias e transmissão de bens, é de 2%.
- Other rates
- 2% Imports of goods and supplies of goods in the Province of Cabinda
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A taxa do Imposto Sobre o Valor Acrescentado é de 14%. Na Província de Cabinda, a taxa do Imposto sobre o Valor Acrescentado para a importação de mercadorias e transmissão de bens, é de 2%.
- Registration threshold
- Not in our records
- Voluntary registration
- Yes
A taxpayer may ask to be included in the general regime, subject to the requirements of article 62 of the VAT Code.
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bem como aqueles que voluntariamente solicitem a sua adesão a este regime, desde que verificados os requisitos previstos no artigo 62.º do Código do Imposto Sobre o Valor Acrescentado
- A foreign company
- See the note
The AGT page makes the Angolan purchaser of services from a non-resident without a domicile, seat or permanent establishment in the territory a VAT taxpayer, i.e. the tax is accounted for by the recipient rather than by the non-resident; it says nothing about a non-resident's own registration, threshold or representative.
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que sejam adquirentes de serviços a entidades não residentes sem domicílio, sede ou estabelecimento estável no território nacional
- Returns filed
- Monthly
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Os sujeitos passivos do Imposto Sobre o Valor Acrescentado estão obrigados a entregar a declaração de início, de alteração ou cessação da sua actividade e entregar mensalmente a declaração periódica
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Angola, tax year 2026, as the tax authority states it.
- Corporate tax return
- 5 months after the end of the accounting period · each year
PT: os contribuintes do Regime Geral apresentam anualmente a Declaração Modelo 1 até ao último dia útil do mês de Maio. EN: a Regime Geral corporate taxpayer files the annual Imposto Industrial return (Declaração Modelo 1) by the last working day of May of the following year — five months after a 31 December year end, moved back to the last working day because the rule says 'último dia útil' (last working day). The Regime Simplificado files by the last working day of April.
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Os contribuintes do Regime Geral de Tributação submetem, electronicamente, nos termos regulamentares, ou apresentam anualmente, até ao último dia útil do mês de Maio, na Repartição Fiscal de Domicílio, a Declaração Modelo 1 em duplicado.
- Corporate tax, final payment
- 5 months after the end of the accounting period · each year
PT: liquidação e pagamento definitivo, Regime Geral de Tributação, até ao último dia útil do mês de Maio de cada ano. EN: the definitive Imposto Industrial settlement and payment for the preceding year is due by the last working day of May — five months after a 31 December year end, moved back to the last working day. The Regime Simplificado pays by the last working day of April.
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2. Liquidação e Pagamento Definitivo Regime Geral de Tributação: Até ao último dia útil do mês de Maio de cada ano;
- Corporate tax, instalments
- 8 months after the end of the accounting period · each year
PT: os contribuintes do Regime Geral procedem à autoliquidação provisória e pagamento do Imposto Industrial, à taxa de 2% sobre o volume total das vendas dos primeiros seis meses do exercício, até ao último dia útil do mês de Agosto. EN: this is not a quarterly instalment regime. A Regime Geral taxpayer makes a single provisional settlement on sales at 2 per cent of the first six months' turnover, due by the last working day of August (eight months after a 31 December year end), moved back to the last working day. Taxpayers with a prior-year loss still file the provisional declaration by the same date.
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devendo ser feito até ao último dia útil do mês de Agosto
- Personal income-tax return
- Not required here
Employees' employment income (IRT Grupo A) is liquidated and delivered by the employer, monthly, and the withholding is final: the employee files no annual return. The obligation does exist for the self-employed (IRT Grupos B and C), who must deliver an annual declaration by the end of March under article 12 of the Código do IRT; the standard resident individual in the roster cities, an employee, is the case recorded here as no return required. The authority pages read are the Portal do Contribuinte IRT page (https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-rendimentos-do-trabalho), which sets out the Grupo A/B/C liquidation and payment rules, and the Imposto Industrial page for the corporate analogy.
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O Imposto devido pela atribuição de rendimentos deste grupo deve ser entregue, pela entidade empregadora, até ao final do mês seguinte ao do respectivo pagamento, na Repartição Fiscal competente.
- Personal income tax, final payment
- 31 March · each year
PT: pelo titular desses rendimentos, até ao último dia do mês de Março, quanto aos rendimentos liquidados com base na Tabela dos Lucros Mínimos, anexa ao CIRT. EN: a self-employed individual (Grupo C) settles the IRT on income taxed under the minimum-profit table by the last day of March of the following year; the same date applies to Grupo B income paid by entities without accounts, which the taxpayer must settle when the annual declaration is due. The rule is the last calendar day of March (31 March). The page does not state what happens when the day is a non-working day, so the shift is unstated.
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Pelo titular desses rendimentos, até ao último dia do mês de Março, quanto aos rendimentos liquidados com base na Tabela dos Lucros Mínimos, anexa ao CIRT;
- Personal income tax, instalments
- Not required here
Angola has no advance-payment (instalment) regime for individuals. IRT is collected by withholding at source: for Grupo A the employer liquidates the tax monthly and delivers it by the end of the following month; for Grupo B and C it is withheld by the paying entity, or settled by the taxpayer. There is therefore no separate payment on account for the individual to make during the year. The authority page read is the Portal do Contribuinte IRT page (https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-rendimentos-do-trabalho), which sets out the liquidation and payment rules for all three groups.
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A liquidação deve ser efectuada pela entidade responsável pelo pagamento dos rendimentos, mensalmente, após a realização das deduções previstas no CIRT, pela aplicação das taxas constantes da Tabela do IRT.
- VAT return
- 1 month after the end of the month · each month
PT: o Imposto sobre o Valor Acrescentado deve ser entregue até ao final do mês seguinte relativamente às operações realizadas no mês anterior. EN: a VAT-registered business delivers the VAT and lodges the monthly periodic return by the end of the month following the month of the operations (Regime Geral). The Regime Simplificado lodges the simplified return on a different timetable. The page states no weekend shift, so the shift is unstated.
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O Imposto sobre o Valor Acrescentado deve ser entregue até ao final do mês seguinte relativamente às operações realizadas no mês anterior.
- Payroll withholding
- 1 month after the end of the month · each month
PT: o Imposto devido pela atribuição de rendimentos do Grupo A deve ser entregue, pela entidade empregadora, até ao final do mês seguinte ao do respectivo pagamento, na Repartição Fiscal competente. EN: an employer remits the IRT withheld from salaries (Grupo A) by the end of the month following the month of payment, to the competent tax office. The page states no weekend shift, so the shift is unstated.
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O Imposto devido pela atribuição de rendimentos deste grupo deve ser entregue, pela entidade empregadora, até ao final do mês seguinte ao do respectivo pagamento, na Repartição Fiscal competente.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Angola yet.
Economy and trade
What it exports
Goods Angola exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Angola’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Petroleum oils and oils obtained from bituminous minerals, crude HS 2709 | 77.7% | 81.5% | 76.2% | US$32.2 bn |
| Diamonds, whether or not worked, but not mounted or set HS 7102 | 5.9% | 8.6% | 8.0% | US$3.4 bn |
| Petroleum gases and other gaseous hydrocarbons HS 2711 | 14.4% | 8.0% | 5.8% | US$2.5 bn |
| Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms HS 8905 | under 0.05% | 0.26% | 3.3% | US$1.4 bn |
| Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods HS 8901 | under 0.05% | under 0.05% | 1.9% | US$785 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 1.0% | 0.54% | 1.1% | US$486 m |
| Tugs and pusher craft HS 8904 | under 0.05% | under 0.05% | 0.66% | US$279 m |
| Other vessels, including warships and lifeboats other than rowing boats HS 8906 | under 0.05% | under 0.05% | 0.53% | US$225 m |
| Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles HS 8802 | under 0.05% | under 0.05% | 0.16% | US$67 m |
| Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape HS 2516 | 0.20% | 0.18% | 0.15% | US$63 m |
Total goods exports, 2024: US$42.3 bn. The ten largest headings are shown.