Africa · Tax guide
Angola
Angola taxes company profits through industrial tax at 25% and charges VAT at 14%. Service payments carry 6.5% withholding, and taxes are administered by the Administração Geral Tributária (AGT).
At a glance
- Industrial tax
- 25%
- VAT (IVA)
- 14%
- Withholding on services
- 6.5%
- Tax on dividends
- 10%
Corporate income tax
Standard rate
Industrial tax
Capital gains tax
Industrial tax
Companies pay industrial tax at 25%, with higher rates for banking, insurance and oil. Provisional payments are made during the year and the annual return (Modelo 1) is due by 31 May.
VAT and withholding
VAT is 14%, filed monthly through the AGT portal using certified invoicing software. Payments for services carry 6.5% withholding of industrial tax, and dividends carry capital gains tax of 10%.
Key dates
- MonthlyVAT return and withholding payments
- 31 MayAnnual industrial tax return
Figures and sources
4 figures- Industrial tax (corporate income tax) rate25%Under professional review
- VAT rate14%Under professional review
- Withholding on services (industrial tax)6.5%Under professional review
- Capital gains tax on dividends10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Angola based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Angola (an Angolan tax adviser) before making compliance decisions.