Angola VAT / GST
Value-Added Tax (IVA)
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.
- Standard VAT rate — 14 percent (Codigo 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 — 5 percent (Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes)
- Reduced rate on hotel and restaurant services — 7 percent (subject to conditions) (Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes)
- Simplified VAT regime rate — 7 percent (on turnover) (Codigo 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) percent (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 350,000,000 AOA (Codigo 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 350,000,000 AOA (Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes)
- VAT return filing frequency — Monthly (Codigo 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 full (Codigo do Imposto sobre o Valor Acrescentado (VAT Code) https://taxsummaries.pwc.com/angola/corporate/other-taxes)
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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-vat-gst on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ao-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.


