Angola’s National Assembly has approved amendments to multiple tax laws under the 2026 General State Budget, introducing changes to corporate and VAT rules, foreign exchange contributions, property taxes, customs duties, and stamp tax exemptions, with most measures taking effect from 1 January 2026.
Angola’s National Assembly approved amendments to various tax laws through the General State Budget 2026 on 15 December 2025 after receiving final approval the same day. The measures were formally promulgated by the President and published in the Official Gazette, I Série, No. 244, on 30 December 2025. The new tax provisions took effect from 1 January 2026.
The key amendments are:
- Corporate tax: Corporate taxpayers under both the general and simplified regimes are now required to file tax declarations electronically, and the Tax Administration is obliged to assist those without the necessary technological capacity.
- VAT: The VAT rate on the import or transfer of industrial equipment by manufacturers has been reduced to 5%, and transactions conducted through authorised mobile payment and instant transfer platforms are exempt from VAT and Stamp Tax.
- Foreign exchange operations: A new mandatory Contribution on Foreign Exchange Operations applies to international transfers related to services, capital operations, and unilateral transfers, at rates of 2.5% for individuals and 10% for legal entities.
- Residential property tax: Exemption for properties up to AOA 40 million; 50% reduction for properties valued between AOA 40–100 million.
- Tax debt amnesty: Forgiveness of interest on outstanding tax debts up to 31 October 2025 if principal and penalties are paid by June 2026.
- Customs duties: Minimum rate set at 5%, including goods under the Declaration of Exclusivity regime.
- Stamp tax exemptions: Applies to Interbank Monetary Market operations and capital increases by registered commercial companies.
Earlier, Angola’s National Assembly approved the 2026 state budget on 19 November 2025.
