AO · Africa · AOA
Angola
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Angola (Individual, Taxes on personal income) · as of 2026-06-24Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
14%
Standard rate
Source: PWC Worldwide Tax Summaries — Angola (Corporate, Other taxes) · as of 2026-06-24Capital Gains Tax
10%
Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Angola individual row) · as of 2026-06-24Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| AOA 0 | 0% |
| AOA 150,000 | 16% |
| AOA 200,000 | 18% |
| AOA 300,000 | 19% |
| AOA 500,000 | 20% |
| AOA 1,000,000 | 21% |
| AOA 1,500,000 | 22% |
| AOA 2,000,000 | 23% |
| AOA 2,500,000 | 24% |
| AOA 5,000,000 | 24.5% |
| AOA 10,000,000 | 25% |
Schedule for Group A (income earned by employees), stated in kwanza (AOA) amounts.
Angola's Personal Income Tax Code taxes Group A income (income earned by employees) on a progressive scale rising to 25% on income over AOA 10,000,000 — the top statutory rate. Groups B and C (self-employed and business income) are taxed under separate rules.
VAT
In practice
- Filing
Angola's standard VAT regime is mandatory for entities with annual turnover or import volume above AOA 350 million (AOA 25 million for manufacturers), with monthly VAT returns due by the 15th of the second following month. A simplified regime, with a flat 7% turnover-based calculation, applies between AOA 25 million and AOA 350 million.
Source: PWC Worldwide Tax Summaries — Angola (Corporate, Other taxes) · as of 2026-06-24- Exemptions
VAT-exempt supplies include pharmaceutical products, education services, hospital and medical services, transport of sick or injured persons, medical equipment, books, sale and lease of immovable property, collective passenger transport, financial intermediation (including leasing), life and health insurance, and petroleum products.
Source: PWC Worldwide Tax Summaries — Angola (Corporate, Other taxes) · as of 2026-06-24
Capital Gains Tax
Angola taxes individual capital gains under its Investment Income Tax (IIT) at a flat rate of 10%.
Wealth Tax
No net wealth/worth tax levied in Angola.