Angola VAT (IVA) Guide for 2026: Rates, Registration & Compliance
Angola's standard VAT (IVA) is 14%, with reduced regional and sector rates. This guide covers registration, taxable scope, and filing obligations.
Last updated
Key Takeaways
Angola charges 14% VAT (IVA) on most goods and services, administered by the Administração Geral Tributária (AGT) [1][2]. Reduced rates apply, including 5% on listed food and agricultural goods and 7% for hotels, restaurants, and the simplified regime [2]. A non-resident registers from its first B2C sale, appoints a local tax representative, and typically uses the 7% turnover regime, while B2B uses the reverse charge [2]. SaaS and digital services are taxable, and financial services, health, education, and pharmaceuticals are exempt [2].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Partial
Digital Goods
Taxable
Sales Tax Rates
Angola's VAT (IVA) standard rate is 14% on most goods and services [2]. Reduced rates apply in specific cases — 7% for qualifying hotels and restaurants and for the simplified regime, 5% for listed food and agricultural goods, and 1% in Cabinda province [2]. Exports and international passenger transport are zero-rated [2]. The tax authority is the Administração Geral Tributária (AGT) [1].
Rate | Applies to |
|---|---|
Standard 14% | Most goods, services, digital supplies |
Reduced 7% / 5% | Hotels and restaurants; listed food and agricultural goods |
Zero 0% | Exports, international passenger transport |
Angola VAT Calculator
Choose a rate
Angola · IVARates as of August 2026. Source: AGT: Guia do Contribuinte (Jan 2025) (opens in a new tab); AGT: Folha Tributaria IVA clarification (opens in a new tab); AGT: IVA taxpayer portal (opens in a new tab).
Angola · General rate
14%
IVA rate
Enter an amount to see the tax and total.
This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
There is no registration threshold for foreign businesses supplying taxable services — a non-resident registers from the first B2C sale, appoints a local tax representative, and accounts for VAT, typically under the simplified 7% turnover regime [2]. For B2B sales, the Angolan business customer self-accounts under the reverse charge [2]. The domestic standard regime is mandatory above AOA 350 million of annual turnover [2].
How to register for Angolan VAT:
Confirm your taxable supplies reach customers in Angola.
Appoint a local tax representative.
Register with the AGT.
Charge VAT on B2C supplies (14% standard or 7% simplified).
File monthly and remit electronically.
Filing frequency & deadlines
VAT returns are filed monthly [2]. Standard-regime taxpayers file and pay by the last working day of the month following the operations, with returns largely pre-filled by the AGT from e-invoicing data [1][2]. Simplified-regime taxpayers file monthly and pay 7% of turnover received, less allowed input VAT [2].
Exemptions
Exempt supplies include financial and insurance services, health and medical care, education, immovable property, collective passenger transport, books including digital, pharmaceuticals, and petroleum products [2]. Exports and international passenger transport are zero-rated [2]. B2C digital supplies to Angolan consumers fall within VAT scope at the standard or simplified rate [2].
Penalties
Late filing and late payment attract fines plus interest under the VAT Code and General Tax Code [2]. Where withholding obligations are not applied, the VAT liability can shift to the supplier [2].
Sources
Verified July 2026 against AGT guidance and PwC; practical mechanics for non-resident B2C digital registration should be confirmed with the AGT.
Frequently asked questions
Ready to automate your sales tax?
No credit card required.