This article provides a clear overview of Angola’s (AO) corporate tax regime as it applies in 2025. You’ll find a succinct presentation of all relevant rates and assessment bases for companies operating in Angola, as well as practical advice for compliance and planning.
Corporate Tax Rate for Companies in Angola
Angola levies a corporate tax on company profits using a flat-rate system. All qualifying corporate entities, regardless of industry or sector, are taxed at the same standardized rate. Below is a summary of the most significant features of Angola’s corporate tax regime for the 2025 tax year.
| Assessment Basis | Rate (AOA, %) | Currency Code |
|---|---|---|
| Corporate | 25% | AOA (Angolan Kwanza) |
There are no progressive brackets for Angola’s corporate tax; the flat rate of 25% (AOA) is applicable across all taxable profit levels. Currently, there are also no general or sector-specific surtaxes applied to this base rate.
Corporate Tax System Structure
- Type: Flat tax rate (no progressive brackets)
- Applicable Rate: 25% of taxable profits
- Assessment Basis: Corporate entities, not individual shareholders
- Surtaxes: None presently disclosed for 2025
Key Features of the Angolan Corporate Tax Regime
Angola’s approach ensures all companies face clear rules regarding their annual corporate tax burden. With no holding period restrictions specified and the absence of graduated brackets, corporate taxpayers only need to manage a single rate for all taxable profits.
Any changes to the holding period requirements or additional surcharges would be released through official channels, but there is currently no information or minimum holding period affecting corporate tax assessment.
Pro Tips for Navigating Corporate Tax in Angola
- Maintain meticulous financial records throughout the fiscal year to support all profit calculations for annual submissions at the flat 25% rate.
- Monitor official updates from Angolan tax authorities, as changes to rates or assessment mechanisms may be introduced periodically.
- Ensure correct currency conversion if company operations involve foreign income; reference reliable exchange rates (e.g., as of 2025, 1 USD ≈ 830 AOA) to ensure compliance for reporting and remittance purposes.
- Consult local professionals or refer directly to the Angolan Ministry of Finance website for any sector-specific requirements or exceptions that might be determined for particular industries.
Summary Table: Angola Corporate Tax Details (2025)
| Attribute | Detail (2025) |
|---|---|
| Tax Type | Flat rate |
| Corporate Tax Rate (%) | 25% |
| Assessment Basis | Corporate profits |
| Surtax | Not applicable |
| Holding Period Requirements | Not specified |
| Currency | Angolan Kwanza (AOA) |
Additional Resources
In summary, Angola applies a straightforward, flat 25% corporate tax rate on company profits, without any extra surtaxes or bracket complexity for 2025. Maintaining up-to-date records and watching for regulatory updates remain key steps for compliance. With the flat-rate model, company financial planning in Angola is relatively predictable, although close attention to official guidance is always advisable.