TAX NAME

LEGAL BASIS

REGIME CONTENTS

OBSERVATIONS

1. REAL TAXES:

a) Property tax

b) Vehicle tax (+Special circulation tax)

c) Tax on the surface area of Mining and Hydrocarbon Concessions

- Ordinance-Law No. 69/006 of 10 February 1969 on real taxes (amended and supplemented several times)

a) Liability of properties (Concessions) built (buildings) and unbuilt (land) according to their surface area (per m²)

b) Taxation of motor vehicles according to their fiscal power (per horsepower per tonnage)

c) Subject to Concessions for the exploration or exploitation of minerals or hydrocarbon substances according to surface area

Provincial Jurisdiction Tax (Variable rates by province)

2. SCHEDULAR INCOME TAX

a) Tax on rental income

b) Tax on income from movable property

c) Income and profits tax

Ordinance-Law No. 69/009 of 10 February 1969 on schedular taxes on income

a) Rental income from buildings (=income from the rental of buildings and land)

b) Taxation of dividends, interest, directors’ fees and royalties at the time of payment of income

 Rate: 20%.

c) Taxation of profits (income of a commercial nature), profits (income of a non-commercial nature) and Remuneration

Rate:

d) 30% IBP/ Companies

e) Progressive by IBP/individuals tranches

Tax under provincial jurisdiction (Traditional rate: 22%)

Taxes within the competence of the Central Government

Idem

3. VALUE ADDED TAX (VAT)

- Ordinance-Law No. 10/001 of 20 August 2010 on the introduction of VAT (amended and supplemented several times)

Taxation of supplies of goods, services and imports

Rate: 16%.

Idem

4. CUSTOMS DUTIES

a) on import

b)  on export

Ordinance-Law No. 10/002 of 20 August 2010 on the Customs Code (amended and supplemented several times)

a) Taxation of goods and services entering the national territory on the basis of their customs values

b) Taxation of certain categories of goods on leaving the territory (green coffee, mineral products, mineral oils, electrical energy, wood, fresh water and scrap metal)

Idem

a) Rates determined by the Tariff of Import Duties and Taxes according to tariff species

b) 3 rates: 5%, 10% and 20%.

c) 3 rates: 1 %, 5 % and 10 %.

5. EXCISE DUTIES

Order-Law No. 18/002 of 13 March 2018 on the Excise Duties Code

Specific taxation of the import or local production of certain products (Alcohol, alcoholic beverages, lemonades, tobacco and cigarettes, petroleum products, telecommunications, plastic products, vehicles, etc.).

Rate: 5%, 10%, 15%, 20%, 24%, 28%, 45%, 60 % et 80%

6. TAXES AND FEES

(NON-TAX RECEIPTS)

- Ordinance-Law No. 18/003 of 13 March 2018 establishing the nomenclature of central government duties, taxes and charges

- Ordinance-Law No. 18/004 of 13 March 2018 establishing the nomenclature of taxes, duties, fees and charges of the province and the decentralized territorial entity and the modalities of their distribution.

Rates set by interministerial orders