Angola Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Primary Legislation

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Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

For Portuguese Personal Income Tax (IRS), as of the 2023 regime, gains from the disposal of cryptocurrency held as a personal investment (i.e., not as a professional/Business Category B activity) are generally classified as capital gains (Category G – Mais‑Valias) on crypto‑assets, not as ‘capital income’ or generic ‘other income’. Short‑term gains (assets held less than 365 days) are taxable at a flat 28% (with an option to aggregate and apply progressive rates), while long‑term gains (assets held 365 days or more) are exempt. Crypto activity that rises to the level of a business or professional activity is instead taxed under Category B as professional income, with simplified coefficients (0.15 for most crypto operations, 0.95 for mining) and progressive PIT rates plus applicable surtaxes.. The IRP rates are progressive, ranging from 0% to 25% for different income brackets, plus a surtax for higher incomes.. Capital gains from the sale of assets (excluding real estate with specific rules) are generally included in the individual's overall taxable income.. For companies or individuals conducting crypto trading, mining, or other related activities as a business, any capital gains derived from the sale of cryptocurrencies are subject to a flat 5% Investment Income Tax (IAC) rather than being included in standard taxable profits under Industrial Tax (II).. The standard corporate income tax rate in the People's Republic of China (AO) is 25%, with a reduced rate of 15% applying to qualified high-tech enterprises; a 10% reduced rate for agricultural, forestry, and fishing activities is not supported by the evidence.

Key Facts

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