Africa
Angola: tax at a glance
Central/Southern African oil economy. Territorial system taxing Angola-source income, with a 25% company tax, 25% top personal rate and 14% VAT.
Territorial
Last verified
The taxes
- Personal income (top)
- 25%Progressive employment income tax (IRT); top marginal rate 25%.
- Corporate income
- 25%
- Capital gains
- 10% (Investment Income Tax on gains)
- VAT / IVA
- 14%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 10%
- Social security (employee)
- 3% (INSS)
- Social security (employer)
- 8% (INSS)
- Wealth tax
- None
- Inheritance / estate
- Inheritance and gift tax (stamp duty), roughly 10 to 15%
- Property tax
- Urban property tax (IPU), about 0.5%, plus 25% on rental income
- Other
- Stamp duty (Imposto de Selo)
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.