The LEX Africa member for Angola, FBL Advogados, highlights the main tax changes in Angola for the 2026 fiscal year.
Personal Income Tax (IRT)
The exemption threshold for Personal Income Tax (IRT) has been increased to cover dependent employment income of up to AKZ 150,000.00 per month. Income up to this amount is no longer subject to withholding tax, representing tax relief for lower-income taxpayers.
Special Contribution on International Foreign Exchange Operations
A special contribution has been made to transfers and payments abroad, particularly within the scope of service provision contracts, technical assistance, consultancy, management, capital operations, and unilateral transfers, with the following rates:
- Individuals: 2.5%
- Legal entities: 10%
Exemption: Payments intended for health and education, provided they are made directly to competent institutions.
Property Tax – Onerous Transfer of Real Estate
The 2026 State Budget introduced a social criterion in the taxation of onerous transfers of residential real estate, providing for:
- Full exemption for properties valued at up to AKZ 40,000,000.00;
- 50% reduction of the tax rate for properties valued between AKZ 40,000,000.00 and AKZ 100,000,000.00.
Customs Duties and Baggage Regime
- Postal Shipments: Postal consignments originating from abroad, with a value of up to AKZ 1,500,000.00, are subject to a flat rate of 16%.
- Passenger Baggage: The customs duty-free allowance regime for passengers over 18 years of age remains in force, allowing the entry into national territory, free of duties, of limited quantities of alcoholic beverages, wine, and perfumes, in accordance with the applicable customs legislation.
Value Added Tax (VAT) and Stamp Duty
Transactions carried out through mobile instant payment and transfer platforms are exempt from VAT and Stamp Duty, provided they are duly authorized by the National Bank of Angola.
Additionally, the VAT rate applicable to the importation and supply of industrial equipment intended for productive activities has been reduced to 5%.
Tax Debt Regularisation
Taxpayers with tax debts related to taxable events that occurred up to 31 October 2025 benefit from the waiver of interest and fines, provided that the tax due is paid by 30 June 2026.
Electronic Invoicing
The mandatory use of certified electronic invoicing has been introduced, effective from 1 January 2026, initially applicable to large taxpayers, with progressive extension to other economic operators.
For more information on the recent updates, contact FBL, at fbladvogados.com or visit www.fbladvogados.com
