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Angola Introduces Special Tax Regime for Cabinda Province

Angola has introduced a special tax regime for the province of Cabinda through Presidential Legislative Decree No. 4/22, which was published in the Official Gazette on 23 July 2022 and entered into force on that date. Key points of the special tax regime include:

  • Goods imported under the regime, including beverages and light passenger vehicles are subject to a customs duty rate of 2% (with certain exceptions listed in the annex to the decree);
  • Goods imported and distributed under the regime are subject to a VAT rate of 2%;
  • The provision of port services and public water distribution are subject to a VAT rate of 2%; and
  • Food products imported and distributed under the regime are subject to a customs duty rate and VAT rate of 1%.

Source Orbitax

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