Source-cited draft: vat / gst for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Standard VAT rate
14Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
Reduced rate on certain food goods and agricultural inputs
5Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
Reduced rate on hotel and restaurant services
7Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
Simplified VAT regime rate
7Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
Reduced rate in Cabinda Province
1% on imports and supplies (2% for port and water distribution services)Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
Standard (general) VAT regime threshold
Annual turnover exceeding AOA 350,000,000Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
Simplified VAT regime turnover range
Annual turnover between AOA 25,000,000 and AOA 350,000,000Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
VAT return filing frequency
MonthlyCodigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
VAT payment deadline
By the last day of the month following the operations ((approx — confirm; PwC notes payment due by the 15th day of the second following month for certain cases))Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
VAT captivation (withholding) regime
Certain entities (e.g. oil companies, banks, the State) withhold part of the VAT on supplier invoices instead of the supplier remitting in fullCodigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes
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Angola operates a VAT (Imposto sobre o Valor Acrescentado, IVA) with a standard rate of 14%, introduced in 2019 and subsequently amended. Reduced rates apply to specific goods, services, and the Cabinda province, and a captivation (VAT withholding) regime substitutes for a traditional reverse charge in many cases.
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