Angola MOF Posts Draft 2025 Budget Bill

December 13, 2024, 5:00 AM UTC

The Angolan Ministry of Finance Dec. 11 posted online the draft 2025 Budget bill. The bill includes measures to: 1) set a 6.5 percent individual income tax (IRT) rate on business income for Group C taxpayers with annual turnover not exceeding 10 million Angolan kwanzas (US$10,860) in 2024; 2) exempt income up to 100,000 kwanzas (US$108) from IRT; 3) establish mandatory electronic tax declarations for industrial taxpayers under the general or simplified tax regime; 4) allow cost amortization for over five financial years for taxpayers in the agricultural and livestock sectors making qualified investments in infrastructure; 5) reduce the VAT ...

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