Recent Legislation


Presidential Decree 43/17: Regulates the provision of professional services by non resident foreign workers.


Law 8/17: Laywers Law that regulates the juridical regime to the provision of laywers services in Angola


Executive Decree 67/17: Approves the new return to assess the custom duties due on importation and exportation (DU)


Law 9/17: Publicity Law
Tax Calendar APRIL
Tax Deadline Description Return

CIT - Withholding Tax (II) 28/04/2017   Assessment and payment of the tax withheld on services paid in the previous month   (i)

Corporate Income Tax 28/04/2017   Filing of the 2016 Annual Tax Return for Group B taxpayers    

Real Estate Income Tax
28/04/2017   Assessment and payment of the tax withheld on rents paid in the previous month   (i)

Stamp Tax (IS) 28/04/2017   Payment of the IS assessed in the last month, being the most relevant one the 1% IS due on invoices/receipts issued in the previous months related to invoices received   (i)

Investment Income Tax (IAC) 28/04/2017   If any IAC on income liable to the
same was assessed/withheld in the previous month, the tax should be paid this month

Consumption Tax (IC) 28/04/2017   Payment of the IC assessed in
all the invoices received last month for services rendered and in goods produced and sold last month (IC is assessed on cost of goods produced)

Employment income Tax
28/04/2017   Payment of the IRT withheld on the remuneration and fees paid to, respectively, employees and self-employees last month.   (i)

Social Security (SS) 10/04/2017   Payment of the SS assessed (8%) and withheld (3%) to the employees last month.   (ii)

(i) Payment Return (DLI)
(ii) Remuneration Schedule and Payment Letter
Nota: Values in foreign currency are converted to local currency using the average exchange rate of the last quarter

Other Relevant Information

Foreign Exchange Rates

Currency Buy Sell

ZAR 11,90 12.015

EUR 184.484 186.291

USD 165,086 166,737

Barrel Oil Price


$55.98     0.74     1.32%

2017.04.10 end-of-day

Source: Ministry of Finance


Month Monthly Accumulated Year-on-Year Change  

February 2,59 4,94 39,45

January 2,29 2,29 40,39

December 2,17 41,95 41,95

Source: BNA