Angola – Regime of Municipalities’ Taxes

The Angolan Regime of Municipalities’ Taxes (Regime das Taxas das Autarquias Locais) has been approved by Law No. 12/2020, which entered into force on May 14th, 2020.

The publication of this regime is an important achievement for the Angolan tax system and is part of the Government policy for the decentralization of the Angolan local administration’s structure.

This Regime regulates the legal and tax relations that generate the obligation to pay taxes to municipalities. As such, the Law establishes that the taxes shall be created by means of Regulations approved by the deliberative body of each Angolan municipality, which must contain the basis of assessment, value or calculation formula, economic and financial grounds, exemptions, payment method, and possibility of payment in installments.

Finally, this Law clarifies that until a specific regime for the taxes and fees created by municipalities is approved, the regime of taxes charged by the State’s Local Administration bodies shall apply mutatis mutandis.

GTU will keep monitoring this matter closely and will provide with the latest information through our updated system which gives you online access to all the tax information you need.