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© 2026 OpenAccountants. Open tax rules, reviewed by accountants.

OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

OpenAccountants/Angola/Angola Company Formation & Entity Choice

Angola Company Formation & Entity Choice

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.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Angola, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Private limited company

Sociedade por Quotas (Lda) — most common SME vehicleLei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

Public limited company

Sociedade Anonima (SA) — for larger ventures, with a minimum of shareholders and a board structureLei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

Single-member limited company

Sociedade Unipessoal por Quotas — single-shareholder Lda variant ((approx — confirm))Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

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) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

Shareholders required (Lda)

Minimum of 2 quota-holders (or 1 for a Sociedade Unipessoal); no statutory maximumLei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

Incorporation step — articles of association

Prepare and notarise the articles of association (pacto social) before a public notaryLei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

Incorporation step — tax registration

Obtain a Tax Identification Number (NIF) for the company and shareholders, and register with the AGTAdministracao Geral Tributaria (AGT) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

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) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

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 weeks ((approx — confirm))Guiche Unico da Empresa (GUE) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/

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) — https://taxsummaries.pwc.com/angola/corporate/tax-administration

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

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 vehicle (Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • Public limited company — Sociedade Anonima (SA) — for larger ventures, with a minimum of shareholders and a board structure (Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • Single-member limited company — Sociedade Unipessoal por Quotas — single-shareholder Lda variant ((approx — confirm)) (Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • Minimum share capital (Lda) — No statutory minimum in practice (often cited around AOA 1,000); capital set freely in the articles AOA ((approx — confirm)) (Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • Shareholders required (Lda) — Minimum of 2 quota-holders (or 1 for a Sociedade Unipessoal); no statutory maximum (Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • Incorporation step — articles of association — Prepare and notarise the articles of association (pacto social) before a public notary (Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • Incorporation step — tax registration — Obtain a Tax Identification Number (NIF) for the company and shareholders, and register with the AGT (Administracao Geral Tributaria (AGT) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • Incorporation step — commercial registration — Register the company with the Commercial Registry (Conservatoria do Registo Comercial), typically via the GUE one-stop desk (Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • 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 weeks ((approx — confirm)) business days / weeks (Guiche Unico da Empresa (GUE) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)
  • Core annual compliance — Annual financial statements, corporate income tax return (by end of May, general regime), and monthly VAT/IRT/social security filings (Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/tax-administration)

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