Source-cited draft: tax overview for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Tax system structure
Angola taxes through a set of separate schedular codes (personal income, corporate, investment income, VAT) administered by the AGT. The tax year is the calendar year and the currency is the Angolan kwanza (AOA).
Standard tax year
Calendar year (1 January to 31 December)Codigo do Imposto Industrial (Corporate Income Tax Code) - https://taxsummaries.pwc.com/angola/corporate/tax-administration
National currency
Angolan kwanza (AOA)Banco Nacional de Angola
National tax authority
Administracao Geral Tributaria (AGT)Administracao Geral Tributaria (AGT)
Corporate tax basis
Residents taxed on worldwide profits; non-residents with a PE taxed on profits attributable to the PECodigo do Imposto Industrial (Corporate Income Tax Code) - https://taxsummaries.pwc.com/angola/corporate/taxes-on-corporate-income
Top personal income tax (IRT) rate
25%Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
Standard corporate income tax rate
25%Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/taxes-on-corporate-income
Does Angola have VAT
Yes — VAT (Imposto sobre o Valor Acrescentado, IVA) applies at a standard 14%Codigo do Imposto sobre o Valor Acrescentado (VAT Code) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
Standard VAT rate
14%Codigo do Imposto sobre o Valor Acrescentado (VAT Code) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
Corporate income tax annual return deadline (general regime)
Last business day of May of the following yearCodigo do Imposto Industrial (Corporate Income Tax Code) - https://taxsummaries.pwc.com/angola/corporate/tax-administration
VAT return frequency
MonthlyCodigo do Imposto sobre o Valor Acrescentado (VAT Code) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
Personal income tax collection method
PAYE — employer withholds IRT monthly; employees with only employment income generally do not file a returnCodigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
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