Tax Incentives


  • Category


In order to grant tax incentives to investment operations, the country is divided into two development zones:

ZONE A: The entire Province of Luanda, The municipal capitals of Benguela and Huíla Provinces and the Municipality of Lobito

ZONE B: The provinces of Cabinda, Bié, Cunene, Huambo, Cuando Cubango, Lunda-Norte, Lunda-Sul, Moxico, Zaire, Bengo, Cuanza-Norte, Cuanza- Sul, Malange, Namibe, Uíge and the remaining municipalities of the provinces of Benguela and Huila

Law No. 14/15, of the 11th of August provides the following tax incentives:

  • Reduction or exemption from Industrial Tax Payment,
  • Reduction or exemption from the Tax on Capital Application,
  • Reduction or exemption from Sisa tax.

Incentives and exceptional tax benefits to Angolan companies

  • Deductions from taxable amount,
  • The accelerated depreciation and reintegration.

Objectives of Fiscal Incentives

The granting of incentives is aimed at specific economic and social interest objectives, including:

  • Encouraging economic growth;
  • Promotion of the most disadvantaged regions;
  • Increase the national productive capacity;
  • Provide partnerships between domestic and foreign entities;
  • Increase exports and reduce imports;
  • Increase foreign currency availability and the equilibrium of the external payments balance.

Criteria for Incentive attribution

The granting of tax incentives and benefits is analysed objectively in accordance with criteria set out in the Law that stipulates investments cumulatively meet the following requirements:

  • Job creation for the local population;
  • Significate investment amount;
  • Location of the investment(Zone A or Zone B);
  • Agricultural production, livestock, poultry, fisheries and their agro-industries and alike;
  • Production destined for export;
  • Shareholder Participation by Angolan national;

The criteria for granting the reduction of industrial taxes, real estate transfer tax and on capital application tax range from 1 to 10 years, according to the following: