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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty Nil There is no capital duty in Angola.
Payroll Tax NIL There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees under the PAYE system.
Social Security Employer Contribution 8% Employers must also contribute 8% of the gross salary towards social security, covering family, pension, and unemployment.
Social Security Employee Contribution 3% Employees are obligated to contribute 3% of the gross salary towards social security contribution. This contribution is withheld at source by the employer.
Stamp Duty 0.1% to 1% Documents relating to transactions such as an increase in share capital, real estate, financing, etc., are subject to stamp duty.
Registration Duty Nil There is no registration duty in Angola.
Customs Duty 2% to 70% Import duties are levied on a wide range of products. Effective 1 January 2021, an exemption from the procedure for dispatch and payment of customs duties is provided for certain goods. Further, a flat rate of 16% on the freight on board (FOB) value for imports applies for goods valued between AOA 880,001 and AOA 1,320,000. In response to the COVID-19 pandemic, Angola announced a special import tax exemption on the import of foodstuffs, medications, and other essential goods.
Excise Duty 2% to 30% Excise duty is levied in Angola effective from 1 October 2019 (replacing the prior consumption tax) and applies on the manufacture of goods in Angola. The rates vary from 2% to 30%, depending on the product.