Africa
Angola tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.