Angola’s AGT has reminded taxpayers under the general regime to settle and pay provisional Industrial Tax for fiscal year 2026 by 31 August, with a 2% rate applying to qualifying sales made in the first six months of the year.
Angola’s General Tax Administration (AGT) announced on 27 August 2026 that the deadline for the settlement and provisional payment of Industrial Tax for the 2026 fiscal year, for taxpayers under the general regime, ends on 31 August 2026.
The key provisions are as follows:
Provisional tax assessment
The provisional Industrial Tax assessment must be calculated at 2% of the total sales of goods and services not subject to withholding tax made during the first six months of fiscal year 2026, in accordance with paragraphs 1, 2 and 4 of Article 66 of the Industrial Tax Code, approved by Law No. 19/14 of 22 October, as amended by Law No. 26/20 of 20 July.
Taxpayers reporting a loss
Taxpayers that reported a loss in the previous fiscal year must submit the corresponding declaration through the Taxpayer Portal, even though they are exempt from provisional assessment under paragraph 10 of Article 66 of the Industrial Tax Code.
Regulated financial and other activities
Taxpayers subject to the supervision of the BNA, ARSEG, ISJ or CMC must calculate and pay the tax at the 2% rate specified above. The taxable base is the total result from financial intermediation operations, insurance and reinsurance premiums, or gaming activities during the first six months of the previous year, excluding income subject to Capital Gains Tax, in accordance with paragraph 7 of Article 66.
Taxable value
For purposes of the provisional Industrial Tax calculation, taxpayers must report the amount of goods and services not subject to withholding tax in the “Taxable Value” field.
Electronic filing and payment
The provisional Industrial Tax must be declared and paid electronically through the Taxpayer Portal. After logging in, taxpayers should select “Declarations”, followed by “Industrial Tax” and “Provisional Settlement.”
Non-compliance and inconsistencies
After the voluntary filing and payment deadline expires, the Tax Administration will notify taxpayers who have failed to comply or reported inconsistent information, based on the information available to it.
