Source-cited draft: company formation & entity choice for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types and incorporation | The most common Angolan business vehicle is the Sociedade por Quotas (Lda), a private limited company; larger ventures use the Sociedade Anonima (SA). Incorporation is handled through the one-stop business desk (Guiche Unico da Empresa, GUE) and the Commercial Registry. Figures below are indicative and should be confirmed with current company-law texts. | |
| Private limited company | Sociedade por Quotas (Lda) — most common SME vehicleLei das Sociedades Comerciais (Commercial Companies Law) | |
| Public limited company | Sociedade Anonima (SA) — for larger ventures, with a minimum of shareholders and a board structureLei das Sociedades Comerciais (Commercial Companies Law) | |
| Single-member limited company | Sociedade Unipessoal por Quotas — single-shareholder Lda variantLei das Sociedades Comerciais (Commercial Companies Law) | |
| Minimum share capital (Lda) | No statutory minimum in practice (often cited around AOA 1,000); capital set freely in the articlesLei das Sociedades Comerciais (Commercial Companies Law) | |
| Shareholders required (Lda) | Minimum of 2 quota-holders (or 1 for a Sociedade Unipessoal); no statutory maximumLei das Sociedades Comerciais (Commercial Companies Law) |
The most common Angolan business vehicle is the Sociedade por Quotas (Lda), a private limited company; larger ventures use the Sociedade Anonima (SA). Incorporation is handled through the one-stop business desk (Guiche Unico da Empresa, GUE) and the Commercial Registry. Figures below are indicative and should be confirmed with current company-law texts.
Other Angola computations in the OpenAccountants library.
| Incorporation step — articles of association | Prepare and notarise the articles of association (pacto social) before a public notaryLei das Sociedades Comerciais (Commercial Companies Law) |
| Incorporation step — tax registration | Obtain a Tax Identification Number (NIF) for the company and shareholders, and register with the AGTAdministracao Geral Tributaria (AGT) |
| Incorporation step — commercial registration | Register the company with the Commercial Registry (Conservatoria do Registo Comercial), typically via the GUE one-stop deskLei das Sociedades Comerciais (Commercial Companies Law) |
| Incorporation timeline | GUE one-stop registration can be completed in roughly 3-5 business days; full end-to-end (incl. bank account) typically 4-6 weeksGuiche Unico da Empresa (GUE) |
| Core annual compliance | Annual financial statements, corporate income tax return (by end of May, general regime), and monthly VAT/IRT/social security filingsCodigo do Imposto Industrial (Corporate Income Tax Code) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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