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By means of Law no. 16/21, of 21 July, Angola approved of a new Excise Duty Law, that will enter into force on 20 August 2021.

The creation of the excise duty represents an important instrument of social policy aimed at the reasoning and orientation of behaviors related to the exacerbated consumption of goods harmful to public health, superfluous and luxurious, considered non-essential for subsistence.

According to the law’s preamble, it tackles the need to respond to the economic difficulties faced by the national beverage production industry due to the exchange rate devaluation and the reduction in the buying power of national companies and families.

The excise duty will be charged on national and imported goods, such as:

• Alcohol (15%)
• Carbonated and alcoholic drinks (3% to 8%)
• Tobacco and manufactured substitutes (25%)
• Fireworks (19%)
• Jewelry (15%)
• Motor vehicles, including cars, buses, planes, boats (5% to 20%)
• Firearms (50%)
• Paintings, drawings, and pastels (5%)
• Petroleum products, including petrol and diesel (2% to 5%)

The excise duty will be imposed on taxable persons that produce or import the goods that introduce the goods in the Angolan market, being the burden of the tax passed to the consumer.

Among others, the following goods and persons are exempt from excise duty:

• Exported goods
• Goods imported by diplomatic and consular representations (subject to reciprocity) and international organizations
• Raw materials for the national industry duly certified by the Ministry
• Goods intended for laboratory and scientific research purposes
• Electric cars

The taxable persons must affix an official seal on drinks, tobacco, and manufactured substitutes and must have an automatic system certified by the Tax Authorities for counting and measuring the goods.

Tax assessment and payment of the excise duty must be carried out by the taxable persons monthly, by filing an electronic tax return until the last day of each month.

The lack or delay in filing the electronic tax return will be sanctioned with a fine equivalent to AKZ 300,000.00.

The non-affixing of the aforementioned official seal will be sanctioned with a tax increase of 25%.

Article by Duarte Marques da Cruz

Duarte Marques da Cruz is partner of the Portuguese law firm MC&A, specialized in international business advisory, with a special focus in Lusophone markets. With extensive experience in the Energy sector (Renewables and Oil & Gas) and in International Taxation, he has supported international companies in major upstream, midstream transactions and projects, including in implementing, exploration and development programs. Duarte has also supported international clients in other areas of practice, namely, Mining, Transport & Logistics, Regulatory Compliance and Mergers & Acquisitions in Mozambique, Angola and Portugal.


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