Angola Tax Overview
Angola Tax Overview
Angola tax system at a glance
- 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 PE (Codigo do Imposto Industrial (Corporate Income Tax Code) - https://taxsummaries.pwc.com/angola/corporate/taxes-on-corporate-income)
- Top personal income tax (IRT) rate — 25% percent (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% percent (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% percent (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 year (Codigo do Imposto Industrial (Corporate Income Tax Code) - https://taxsummaries.pwc.com/angola/corporate/tax-administration)
- VAT return frequency — Monthly (Codigo 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 return (Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income)
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General reference only. This document does not constitute tax, legal, or financial advice. Verify figures against the cited primary sources or with a licensed professional before relying on them.
Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug ao-tax-overview on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ao-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.


