TAX·January 2026
VAT and customs duties in 2026: where the opportunities are
The 2026 State Budget changes VAT rates, exemptions and import duties. For importers and companies investing in equipment, there are decisions to take.
On customs, the minimum duty rate for 2026 was set at 5%, except for exempt goods, goods with tax benefits and goods imported by the State. There are also specific changes, such as the increase in duties on cotton fabrics from 20% to 25% and a 30% rate on rice in packages under 10 kg.
On VAT, the reduced 6% rate now applies, among other operations, to the construction of housing for sale or rental at moderate prices. A reduction to 5% is also foreseen on the import or supply of industrial equipment by the manufacturer, subject to evidence of the equipment's nature and purpose and approval by the AGT.
Another measure with immediate practical effect: transactions carried out through instant mobile payment and transfer platforms authorised by the National Bank of Angola are exempt from VAT and stamp duty.
For companies with investment plans, timing matters. Benefits that depend on prior AGT approval require documentation prepared before importing, not after the goods arrive.