Angola capital gains tax calculator
Angola taxes a private disposal through the Imposto sobre a Aplicação de Capitais: gains from selling participations in companies or other capital instruments pay a flat 10% of the gain, unless the gain is taxed as business or employment income instead. Losses offset nothing, crypto and funds are unclassified, and property transfers pay the buyer’s 2% transfer tax rather than any tax on the gain.
Work out the charge on a participation disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, applies the year’s rate and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Ministry of Finance taxpayer portal and the sources each record cites.
Current rules
The rates behind the number
The IAC rate on participation gains and the property transfer tax by year
| Tax year | Participation gains (IAC Section B) | Listed securities (special category) | Crypto, funds, valuables | Immovable property |
|---|---|---|---|---|
| 2021 | 10% of the gain | 5% category existed (not applied here) | Unclassified | No gains tax; 2% transfer tax on the value |
| 2022 | 10% of the gain | 5% category existed (not applied here) | Unclassified | No gains tax; 2% transfer tax on the value |
| 2023 | 10% of the gain | 5% category existed (not applied here) | Unclassified | No gains tax; 2% transfer tax on the value |
| 2024 | 10% of the gain | 5% category existed (not applied here) | Unclassified | No gains tax; 2% transfer tax on the value |
| 2025 | 10% of the gain | 5% category existed (not applied here) | Unclassified | No gains tax; 2% transfer tax on the value |
| 2026 | 10% of the gain (Lei 14/25 single rate) | Revoked: the ordinary 10% applies | Unclassified | No gains tax; 2% transfer tax on the value |
| 2027 (planning) | 10% of the gain (forward baseline) | The ordinary 10% applies | Unclassified | No gains tax; 2% transfer tax on the value |
Rules and exemptions
| Rule | Value |
|---|---|
| Shares and participations in companies (listed or unlisted) | 10% of the gain (IAC Section B), when not taxed as business or employment income |
| Listed securities: the historical 5% regulated-market category | Existed in article 27(3) of the IAC Code; revoked by Lei n.º 14/25 from 1 January 2026. This calculator always applies the ordinary 10% |
| Crypto | Unclassified: no official provision, nothing computed |
| Funds and ETFs | Unclassified: no official provision, nothing computed |
| Art, jewellery, collectibles, private vehicles | Unclassified: no official provision, nothing computed |
| Immovable property | No IAC on the gain; the transfer pays the 2% Imposto Predial transfer tax on the value, owed by the buyer |
| Losses | No netting or carryforward rule: each qualifying gain charges on its own |
| Annual allowance or holding-period relief | None |
Tables are drawn from the source records retrieved 2026-09-19; each links back to the authority page above. Crypto, funds, ETFs and private valuables have no official Angolan classification: the calculator computes nothing on them.
Questions
Angola capital gains questions
How much is capital gains tax in Angola?
Angola has no broad standalone personal capital gains tax. The charge that reaches a private disposal is Section B of the Imposto sobre a Aplicação de Capitais (IAC): gains from selling participations in companies or other IAC-subject instruments pay 10% of the gain, whenever the gain is not already taxed under Industrial Tax (business income) or IRT (employment income). From 1 January 2026 the 2026 Budget Law fixes the IAC rate at 10% outright.
Do losses reduce the tax?
No. No personal IAC loss pool, cross-asset netting rule or carryforward appears in the official material, so this calculator charges each qualifying gain on its own: a losing disposal offsets nothing and nothing carries to another year.
What about selling property in Angola?
Immovable property pays no IAC on the gain. The transfer itself carries the Imposto Predial transfer tax: 2% of the transfer value, taken as the higher of the matrix patrimonial value, an assessed value or the declared value, and the buyer, as acquirer, is the taxable person. The calculator shows the 2% as an estimate on the property card; it never enters the seller's tax payable.
What charge covers a private disposal in Angola?
Angola operates no broad standalone personal capital-gains schedule. The charge that reaches a private disposal is Section B of the Imposto sobre a Aplicação de Capitais (IAC), which includes, quoting the taxpayer portal: "mais-valias da alienação de participações sociais ou outros rendimentos sujeitos a IAC, que não sejam sujeitos a Imposto Industrial ou IRT" — gains from disposing of participations in companies, or of other IAC-subject instruments, whenever the gain is not taxed under Industrial Tax (business income) or IRT (employment income). A seller carrying on a business may therefore fall outside IAC and into the business regime. Source: https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-aplicacao-de-capitais
What is the Section B rate?
Rate: the taxpayer portal states "os factos constantes da Secção B são tributados, em regra, à taxa de 10%" — Section B is taxed, as a rule, at 10%. PwC's English summary of the Angolan tax system likewise lists "Capital gains" among the Section B income taxed at 10% (page reviewed 24 June 2026, fetched 2026-09-19). Sources: https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-aplicacao-de-capitais and https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
What changed from 1 January 2026?
From 1 January 2026 the rate is fixed by statute: Lei n.º 14/25 (the 2026 Budget Law), article 41(3), revokes article 27(3) of the IAC Code (Decreto Legislativo Presidencial n.º 2/14, of 20 October 2014, as revised) "sendo a nova taxa de Imposto sobre a Aplicação de Capitais fixada em 10%", and article 43 makes the law effective 1 January 2026. Source: https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw41/mje2/~edisp/minfin5216784.pdf
What was the 5% regulated-market category?
The revoked article 27(3) had carried special categories: the taxpayer portal and the AGT's 2017 tax-system guide both state that Section B income "admitidos à negociação em mercado regulamentado" (from securities admitted to trading on a regulated market) and suspension-of-activity compensation were taxed at 5%, against the ordinary 10%. From 2026 the single rate is 10%. Sources: https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-aplicacao-de-capitais and https://www.agt.minfin.gov.ao/cs/groups/public/documents/document/cml0/dxrh/~edisp/sistema_tritutario.pdf
Who pays the property transfer tax?
Immovable property is outside the IAC gains charge. The transfer of real property pays Imposto Predial: "A taxa do Imposto sobre a transmissão de bem imóvel é de 2%" — 2% of the transfer value, which the code takes as the higher of the matrix patrimonial value, an assessed value or the declared value, and on onerous transfers "são sujeitos passivos do imposto os adquirentes dos bens imóveis" — the acquirer is the taxable person. No separate personal real-property gains tax was located in the official material. The calculator shows the 2% as an informational estimate on the property card; it never enters the seller's IAC payable. Source: https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-predial-urbano
Can losses be offset or carried forward?
Losses: no personal IAC loss-netting pool, cross-asset netting rule or carryforward was located in the official material reviewed. The calculator therefore charges each qualifying participation gain on its own, nets nothing against a losing disposal and carries nothing forward. Source: https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-aplicacao-de-capitais
How are crypto and funds treated?
Unclassified assets: no crypto, fund, ETF, art, jewellery, collectible or private-vehicle provision, rate, exemption, holding-period test or loss rule was located in the official material reviewed. No rate is invented for them: the calculator computes nothing on those cards and flags them as unclassified. Source: https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-aplicacao-de-capitais
When is the IAC paid and declared?
Payment and declaration: the taxpayer portal states IAC "pago até ao último dia do mês seguinte àquele que respeite o imposto" (by the last day of the month following the month the tax relates to) and the annual statement of income received, paid or made available is due "até ao final do mês de Janeiro do ano seguinte" (by the end of January of the following year). Source: https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-aplicacao-de-capitais
Are any IAC exemptions available?
For context, not a gains relief: Section B dividends distributed by an Angolan company are exempt in the hands of an Angolan corporate holder holding at least 25% of the share capital for more than one year before distribution — a dividend exemption, not a capital-gains allowance. Source: https://portaldocontribuinte.minfin.gov.ao/impostos-e-taxas/imposto-sobre-aplicacao-de-capitais