Standard 14% VAT, reduced rates available. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 AGT rates.
Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.
Angola introduced its value-added tax, known as Imposto sobre o Valor Acrescentado (IVA), on 1 October 2019, replacing the previous consumption tax system. The standard IVA rate is 14%, which is relatively moderate compared to other African nations. Angola applies a reduced rate of 5% to certain essential goods including basic food items, agricultural inputs, and some pharmaceutical products. A 7% rate applies to hotel and tourism services. Exports are zero-rated, allowing exporters to recover input IVA. Exempt supplies include financial services, insurance, healthcare, education, and residential rentals. The Administração Geral Tributária (AGT) oversees IVA administration and enforcement. Businesses with annual turnover exceeding AOA 350 million must register for IVA under the general regime, while those between AOA 25–50 million fall under a simplified regime. Monthly IVA returns must be filed by the last business day of the following month. Angola has been progressively expanding IVA coverage and improving compliance through electronic invoicing systems. Large taxpayers are subject to closer monitoring, and the AGT has been investing in digital tools to streamline collections and reduce evasion across the economy.
IVA was introduced on 1 October 2019, replacing the previous consumption tax. It was a major tax reform supported by the IMF as part of Angola's fiscal modernization program to diversify revenue away from oil dependency.
Angola has three IVA rates: the standard 14% rate for most goods and services, a reduced 5% rate for essential goods like basic food items and agricultural inputs, and a 7% rate for hotel and tourism services. Exports are zero-rated at 0%.
Businesses with annual turnover exceeding AOA 350 million must register under the general IVA regime. Those with turnover between AOA 25–50 million fall under a simplified regime with reduced compliance requirements.
IVA-exempt items include financial and insurance services, healthcare and medical services, educational services, residential property rentals, and certain social welfare activities. Basic food items are not exempt but benefit from the reduced 5% rate.
IVA returns must be filed monthly by the last business day of the month following the tax period. Payment of IVA due must accompany the return. Late filing and payment attract penalties and interest charges from the AGT.