Angola corporate tax rate
Imposto Industrial (Angola's corporate income tax on profits from commercial or industrial activity), taxa geral, Artigo 64.º n.º 1 of the Código do Imposto Industrial in the wording given by Lei n.º 26/20, de 20 de Julho. Administered by the Administração Geral Tributária (AGT).
| Current value | 25 percent |
|---|---|
| In force from | 2020-08-19 |
| Official source | Lei n.º 26/20, de 20 de Julho — Lei que altera o Código do Imposto Industrial (Diário da República I Série n.º 107, de 20/07/2020, pág. 3841), Artigo 64.º (Taxas) n.º 1: 'A taxa geral do Imposto Industrial é de 25%'; Artigo 4.º: entra em vigor 30 dias após a sua publicação. PDF do diploma alojado pela AGT |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Lei 26/20 cut the general rate from 30% to 25% and, by Artigo 2.º, revoked Lei n.º 4/19 and swept away every Imposto Industrial exemption granted in stand-alone legislation. Published 20 Jul 2020, in force 30 days later = 19 Aug 2020. FULL RATE SCHEDULE, Artigo 64.º: 25% general; 10% single rate for income from exclusively agricultural, aquaculture, apiculture, poultry, livestock, fishing and forestry activities — EXCEPT timber exploitation (exploração da madeira), which stays at 25%; 35% single rate for the banking and insurance sectors, telecommunications operators, and ANGOLAN OIL COMPANIES as defined in Decreto Legislativo Presidencial n.º 3/12, de 16 de Março; 15% liberatory withholding on accidental services rendered by entities with no seat, domicile, permanent establishment or place of effective management in Angola. Taxpayers with accounts carrying on activities taxed at different rates may apply each rate provided taxable income is determined by cost centre. OIL-SECTOR TRAP: the 35% figure is for Angolan-incorporated oil companies under the general Imposto Industrial regime — it is NOT the tax on upstream petroleum production, which sits outside this Code under the Regime Tributário das Actividades Petrolíferas (Imposto sobre o Rendimento do Petróleo and related levies) and carries materially higher effective rates; that regime is not modelled in this series. Compliance dates: Regime Geral taxpayers make a provisional self-assessment of 2% on total sales of the first six months by the last working day of August, with final settlement by the last working day of May; Regime Simplificado settles by the last working day of April. Cabinda: the Regime Especial Tributário para a Província de Cabinda (Decreto Legislativo Presidencial n.º 4/22, de 23 de Julho) grants reduced burdens in that province and should be checked before applying the 25% headline there. The AGT's own summary page (https://agt.minfin.gov.ao/PortalAGT/#!/servicos-fiscais//impostos, Imposto Industrial accordion) restates 25% / 10% / 35% and agrees with the statute — unlike its IVA page, which is stale (see the vat series).
Get it programmatically
curl https://afriref.dev/v1/ao/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ao/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ao/corporate-taxOther Angola series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates