Angola’s General Tax Administration has reminded taxpayers under the general regime to settle their 2026 provisional Industrial Tax by 31 August, generally calculated at 2% of qualifying first-half sales.
Angola’s taxation authority, the General Tax Administration (AGT) has announced on 27 August 2026 that taxpayers under the general regime must settle their provisional industrial tax for the 2026 fiscal year by 31 August 2026.
Calculation method and rate
Taxpayers apply a rate of 2% to the total volume of sales of goods and services not subject to withholding tax during the first six months of 2026. This calculation follows Article 66 of the Industrial Tax Code, established under Law No. 19/14 (22 October 2014) and amended by Law No. 26/20 (20 July 2020).
Sales already subject to withholding obligations are excluded from this calculation, as withholding payments already contribute to the taxpayer’s annual tax obligation. The taxable amount must be reported in the “Taxable Value” field when filing the settlement.
Special cases and exemptions
Taxpayers who reported losses in the previous tax year remain exempt from the provisional settlement requirement. However, the AGT requires them to submit a declaration through the Taxpayer Portal to formally report this status and maintain compliance records.
Supervised financial and insurance entities
Entities regulated by the BNA (banking sector), ARSEG (insurance sector), ISJ (financial services), or CMC (gaming sector) follow a different calculation method. These organisations apply the same 2% rate to the total result from financial intermediation operations, insurance and reinsurance premiums, or gaming activities generated during the first six months of the prior financial year. Capital gains income is excluded from this calculation to prevent double taxation.
Filing requirements
The AGT directs all submissions through the Taxpayer Portal at https://portaldocontribuinte.minfin.gov.ao. Filers log in with their credentials and navigate to Declarations, then Industrial Tax, then Provisional Settlement.
Once the voluntary deadline passes, the AGT will identify taxpayers in default or those with inconsistencies in their submitted information and issue notifications accordingly.
