The company through which the private investment project is implemented must be previously constituted, and then for the purposes of requesting registration of private investment in the investment regimes provided for in the Private Investment Law (LAW No. 10/18 of 26 June), present the following documents:
1- Access our platform via the portal http://jui.aipex.gov.ao
Request the registration request and validate the email;
2- Access your JUI account and start registering the project. For this purpose, in the “documents” tab, add the following documentation:
- Copies of the proponents’ identification (Identity Card or Passport), in the case of individuals;
- Copy of the Commercial Registration Certificate, in the case of a legal entity;
- The deliberative minutes of the decision to register the investment project;
- Document proving the existence of funds or other forms of carrying out the declared private investment project (Bank Declaration: for the form of realization in monetary means and a suitable document issued at origin by an asset valuation entity, duly certified, for the form of carried out on machines and equipment);
- Training plan and gradual replacement of the foreign workforce with the national workforce, in accordance with the provisions of paragraph 3 of article 46 of the Private Investment Law;
- Investment project implementation schedule;
- Power of attorney, in case of representation of the proponent.
Note 1: The documents referred to in this article can be presented in Portuguese, English or French, and whenever possible official translations should be made into Portuguese
Investment Schemes
| PRIOR DECLARATION REGIME | SPECIAL DIET | CONTRACTUAL REGIME |
| . This regime includes Investment Proposals framed in non-priority sectors; . To register Investment Proposals, companies must be previously incorporated and for this purpose, it is not necessary to present the CRIP; . Tax benefits and incentives are granted automatically. | . Investment proposals framed in priority sectors; . Benefits and incentives are granted automatically and graduated depending on the Development Zone where the project is implemented. | . Projects with a structural impact on the country’s economic development; . Allows the negotiation of benefits and incentives between the Investor and the Angolan Government; . Boost incentives for national production and export diversification. |
Benefícios fiscais ao abrigo do regime de Declaração-Prévia
Tax benefits under the Prior Declaration regime
BUILDING: for the acquisition of properties intended for the office and the establishment of the investment;
Industrial: It is charged on profits obtained in the exercise of any activity of a commercial or industrial nature, even if accidental
Application of capital: It is charged on income arising from the simple application of capital
Seal: Concerns all acts, contracts, documents, titles, books, papers, and operations
| Type of Tax | Period | Reduction |
| Property for the Acquisition of Properties | AT | 50% |
| Industrial•General at 25%•Agriculture at 10%•Provisional at 2% | 2 years | 20% |
| Tax without capital investment | 2 years | 25% |
| 1% stamp | 2 years | 50% |
Tax benefits under the special regime
| Tax | Zone A | Zone B | Zone C | Zone D |
| Acquisition of properties intended for investment (Property)(two%) | 50% for a period of 2 years | 75% | 85% | 92.5% |
| Industrial Tax (General, Agriculture, Provisional) (25%;10%,2%) | 20% for a period of 2 years | 60% for a period of 4 years | 80% for a period of 8 years | 90% for a period of 8 years |
| Application of capital(10%) | 25% for a period of 2 years | 60% for a period of 4 years | 80% for a period of 8 years | 90% for a period of 8 years |
| Ownership of properties intended for investment (Property)(0.5% < AKZ 5 million) | AT | 50% for a period of 4 years | 75% for a period of 8 years | 82.5% for a period of 8 years |
Tax Benefits for the Contractual Regime
Reduction of Industrial Tax rates (final and provisional), Urban Property Tax, Capital Investment Tax, and Stamp Tax, for a period of up to 15 years
Tax credit of up to 50% of the investment value, for a period of up to 10 years;
Increase in amortization and reinstatement rates of up to 80%, for a maximum period of 10 years, for projects located in development zones B, C, and D.
Deferral in tax payment time;
Consider as a cost 80% of the value of investment expenses intended for the creation of infrastructure, necessary for the execution of the project, which by its nature must be provided by the State
Other benefits and facilities
Customs :
Exemption from paying customs duties on the import of goods and equipment necessary for the execution of the project, except VAT.
Facilities:
Exemption from paying taxes and fees due for any service requested, including customs, by a non-business public entity, only for projects covered by the Special Regime
Assistance in implementing projects at all stages of the investment process through the Single Investor Window.