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
