Angola VAT rate
Imposto sobre o Valor Acrescentado, taxa geral — the standard rate on imports, supplies of goods and supplies of services, Artigo 19.º of the Código do Imposto sobre o Valor Acrescentado (approved by Lei n.º 7/19, de 24 de Abril; Artigo 19.º in its current wording given by Lei n.º 14/23, de 28 de Dezembro). Administered by the Administração Geral Tributária (AGT).
| Current value | 14 percent |
|---|---|
| In force from | 2019-10-01 |
| Official source | Código do IVA, Artigo 19.º (Taxas do imposto), redacção dada pela Lei n.º 14/23, de 28 de Dezembro (Diário da República I Série n.º 246, de 28/12/2023, pág. 8525-8526): 'a) 14%, como taxa geral, para as importações, transmissões de bens e prestações de serviços'. 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
14% has been the headline rate since Angola's IVA replaced the old Imposto de Consumo. START-DATE TRAP: Lei n.º 7/19 (24 Apr 2019) originally set Artigo 3.º entry into force at 1 July 2019, but Lei n.º 17/19, de 13 de Agosto rewrote that article to read 'A presente Lei entra em vigor a 1 de Outubro de 2019' — so the correct effective_from is 2019-10-01, not 2019-07-01. FULL RATE SCHEDULE per Artigo 19.º as amended by Lei 14/23 (in force from its publication, 28 Dec 2023): 14% general; 7% for the regime simplificado (turnover/imports > Kz 10,000,000 and ≤ Kz 350,000,000, charged on receipts with a 7% input deduction); 7% for hotelaria e restauração, but ONLY for providers cumulatively meeting four conditions (register all their real property; register all their motor vehicles; issue invoices via electronic invoicing systems; and have filed prior-year tax returns); 5% for imports and supplies of the widely-consumed foodstuffs and agricultural inputs in Anexos I and II of the Code; 1% for imports and supplies under the special tax regime for the PROVÍNCIA DE CABINDA (Decreto Legislativo Presidencial n.º 4/22, de 23 de Julho), except goods listed in Anexo III, which bear the general 14%. STALE-SOURCE WARNING: the AGT portal's own 'Informações Sobre Impostos' page (https://agt.minfin.gov.ao/PortalAGT/#!/servicos-fiscais//impostos, IVA accordion) still states '2%, para a importação de mercadorias e transmissão de bens realizadas na Província de Cabinda' and omits the 7% hotelaria/restauração rate — both pre-date Lei 14/23. The gazette text (verified page by page from the scanned Diário da República hosted by AGT) is authoritative: Cabinda is 1%. Regime de exclusão: persons with turnover or imports ≤ Kz 10,000,000 are outside IVA entirely and are also exempt from the 2.5% IVA withholding on POS/TPA receipts. Cativação (withholding at source): 100% by oil investor companies, the State and public bodies (other than public enterprises) and local authorities; 50% by the BNA, commercial banks, insurers/reinsurers and telecom operators. ACCESS NOTE: the AGT legislation PDFs on ucm.minfin.gov.ao are image-only scans with 40-bit RC4 encryption and no text layer, and force a file download rather than rendering in-browser; agt.minfin.gov.ao is an AngularJS hash-routed SPA whose legislation list is served from POST /Componentes/api/formularioSecao/listarPaginado with body {"portal":"AGT","data":{"cdMenu":2404,...}}.
Get it programmatically
curl https://afriref.dev/v1/ao/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ao/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ao/vatOther Angola series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates