Angola

updated:2020-08-03    

 

VAT


(i) Exemption from payment of VAT and customs duties on goods imported for the purpose of humanitarian aid.


(ii)Allocation of a 12-month tax credit on VAT to taxpayers who pay this tax on the import of capital goods and raw materials that are used to produce the goods in the basic basket defined in Presidential Decree no. 23/19, of 14 January, such as sugar, flour and oil.


Property taxes


Property tax can be paid in four instalments.


On 28 July 2020, the National Assembly adopted a conservative supplementary budget, aiming at securing space for additional health expenditure, while balancing the need to keep debt on a sustainable path. The 2021 budget consolidates the nonoil revenue gains and expenditure restraint of the 2020 budget, while protecting priority health and social spending.


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