Angola Tax Rates 2026: Personal Income Tax, Corporate Tax, VAT and Withholding
Angola taxes employment and self-employment income through the Imposto sobre os Rendimentos do Trabalho (IRT), business profits through the Imposto Industrial, consumption through VAT (IVA), and investment income through the Imposto sobre a Aplicação de Capitais (IAC). This page reflects the 2026 State Budget and current guidance from the Administração Geral Tributária (AGT).
Official Angola tax law and 2026 State Budget
The 2026 State Budget entered into force on 1 January 2026. It introduced specific 2026 tax measures, including an increase in the IRT exemption threshold to Kz 150,000, changes for Group C taxpayers, a 5% VAT rate for qualifying industrial equipment, amendments to succession and donation tax rates and a 10% IAC rate under the amended provision.
Angola personal income tax rates - IRT 2026
For 2026, the State Budget replaces the prior lower exemption threshold with a monthly exemption up to Kz 150,000. The current Group A table is:
| Monthly taxable income (Kz) | Fixed amount (Kz) | Marginal rate on excess |
|---|---|---|
| 0-150,000 | 0 | Exempt |
| 150,001-200,000 | 12,500 | 16% over 150,000 |
| 200,001-300,000 | 31,250 | 18% over 200,000 |
| 300,001-500,000 | 49,250 | 19% over 300,000 |
| 500,001-1,000,000 | 87,250 | 20% over 500,000 |
| 1,000,001-1,500,000 | 187,250 | 21% over 1,000,000 |
| 1,500,001-2,000,000 | 292,250 | 22% over 1,500,000 |
| 2,000,001-2,500,000 | 402,250 | 23% over 2,000,000 |
| 2,500,001-5,000,000 | 517,250 | 24% over 2,500,000 |
| 5,000,001-10,000,000 | 1,117,250 | 24.5% over 5,000,000 |
| Over 10,000,000 | 2,342,250 | 25% over 10,000,000 |
The 2026 Budget table should be used for 2026 employment-income calculations rather than the old 0%-17% schedule that appeared on earlier versions of this page.
IRT Groups A, B and C
Group A broadly covers employees, public servants and members of corporate bodies. The employer calculates and withholds IRT monthly and pays it to the tax administration by the end of the following month.
Group B broadly covers independent professionals. Current AGT guidance states a 25% rate where the taxable amount is not subject to withholding and a 6.5% rate where it is subject to withholding.
Group C covers qualifying industrial and commercial activities. For 2026, where 2025 turnover is at or below Kz 10,000,000, the taxable base is the turnover from sales and services not subject to withholding, taxed at 6.5%. Group C taxpayers with organised accounting are subject, with the necessary adaptations, to the taxable-profit rules used for the general Industrial Tax regime. Agricultural, forestry, livestock and fishing Group C activities exceeding the specified threshold are taxed at 10% under the 2026 Budget measure.
Tax basis and source of income
IRT applies to individuals, resident or non-resident, whose taxable employment or professional income is obtained from services rendered directly or indirectly to persons or entities with domicile, registered office, effective management or a permanent establishment in Angola. The law therefore focuses substantially on the Angolan source and payer connection rather than imposing a conventional worldwide personal-income-tax system of the type used in many other jurisdictions.
Angola corporate tax - Industrial Tax 2026
Corporate and business profits are generally taxed under the Industrial Tax Code. Current AGT guidance states the following principal rates:
| Activity | Industrial Tax rate |
|---|---|
| General business activities | 25% |
| Exclusively agricultural, aquaculture, apiculture, poultry, fishing, forestry and livestock activities | 10% |
| Banking, insurance, telecommunications operators and Angolan petroleum companies | 35% |
The general rate was reduced from 30% to 25% by the 2020 amendments. Taxpayers should separately review special petroleum and mining legislation where applicable because those sectors may be subject to distinct fiscal regimes.
Tax losses under the amended Industrial Tax rules may generally be carried forward for up to five subsequent years, subject to the statutory conditions and limitations.
Angola VAT rates - IVA 2026
The general Angola VAT rate is 14%. The VAT Code also contains exemptions and special rules. Under the 2026 State Budget, the VAT rate on the import or supply of qualifying industrial equipment by the manufacturer is reduced to 5%, subject to AGT verification of the industrial nature and intended purpose of the equipment.
The AGT also states a special 2% rate in Cabinda for qualifying imports and supplies of goods. Because special rates and sector-specific rules can depend on the transaction, taxpayers should confirm the current VAT Code and the applicable 2026 Budget provision before invoicing.
VAT is generally reported monthly and is payable by the end of the month following the relevant transaction period.
Investment income tax and withholding - IAC
Angola's Imposto sobre a Aplicação de Capitais (IAC) applies to specified investment income, including interest, dividends and other returns on capital listed in the Code. The 2026 State Budget revokes the relevant prior provision and fixes the new IAC rate at 10% for that amended rule.
Because IAC contains different categories, exemptions and source rules, the applicable withholding treatment should be checked against the current IAC Code, the 2026 Budget and any relevant double-tax agreement. The AGT confirms that qualifying intra-Angolan dividends may benefit from an exemption where the statutory participation and holding conditions are met.
Angola property tax
The current Imposto Predial applies to the holding or rental of urban and rural property and to transfers of immovable property. AGT guidance states that construction land is taxed at 0.6%, rented property is subject to the applicable property-income rate, and transfers of immovable property are generally taxed at 2%.
For 2026, the State Budget grants an exemption for transfers of residential property valued up to Kz 40,000,000 and a 50% reduction in the property-transfer tax rate for qualifying residential property valued above Kz 40,000,000 and up to Kz 100,000,000.
Capital gains, dividends, interest and royalties
Capital gains arising in the course of a business are generally included in taxable business profit under the Industrial Tax framework, while gains on securities and other investment income can fall within IAC. Dividends, interest, royalties and similar investment income are subject to the applicable IAC provisions and withholding rules. The precise treatment can vary by instrument, recipient, exemption and treaty status.
Angola tax filing and payment deadlines
Angola's fiscal year is generally the calendar year. Employment IRT withheld under Group A is paid by the employer by the end of the following month. Group B withholding is also generally delivered by the payer by the end of the following month. Certain Group C liabilities based on minimum-profit or turnover rules have specific annual payment deadlines.
Industrial Tax taxpayers under the general regime are required to submit returns electronically. The 2026 AGT calendar also sets the applicable monthly, annual and provisional-payment dates. For example, the AGT announced 31 August 2026 as the deadline for the 2026 provisional Industrial Tax payment, calculated at 2% of qualifying sales and service turnover for the first six months.
Historical Angola tax rates: 2013-2017
The following information is retained for historical research. It must not be used for 2026 payroll or tax compliance.
| Historical monthly chargeable income (AOA) | Historical rate |
|---|---|
| 0-25,000 | 0% |
| 25,001-30,000 | 5% |
| 30,001-35,000 | 6% |
| 35,001-40,000 | 7% |
| 40,001-45,000 | 8% |
| 45,001-50,000 | 9% |
| 50,001-70,000 | 10% |
| 70,001-90,000 | 11% |
| 90,001-110,000 | 12% |
| 110,001-140,000 | 13% |
| 140,001-170,000 | 14% |
| 170,001-200,000 | 15% |
| 200,001-230,000 | 16% |
| Over 230,000 | 17% |
The original article also contained older corporate tax rates of 35%, older professional-fee withholding rates, historical capital and stamp duties, and earlier property-tax rules. These have been superseded or substantially amended and are therefore not presented as current rates.
Social security
The earlier article recorded the standard employment social-security contributions as 8% for the employer and 3% for the employee. These figures remain commonly used in Angola, but employers should verify the applicable social-protection legislation and any sector-specific rules when running payroll.