Luanda – The General Tax Administration (AGT) in Angola has said the voluntary payment of Property Tax (IP) and Motor Vehicle Tax (IVM) for 2023 begins on January 1 all over the country, ANGOP has learnt.
Taxpayers will be able to make an appointment through the Taxpayer Portal or the AGT website for online or face-to-face service, as well as request support from the Taxpayer Support Centre to facilitate payments.
Property tax must be paid until the last working day of March by the taxpayer, although it can be paid in six consecutive installments at the request of the person of concern.
The IP rate is 0.5% on the amount of the property value that exceeds five millions kwanzas. For rented buildings, the tax is 15% of the total rent.
IP is levied on the patrimonial value or rent of urban and rustic buildings, as well as on free or paid transfers of immovable property, regardless of the title by which such transfers are made.
Motorized Vehicle Tax (IVM)
The IVM is collected from January 1 to June each year.
Motorized vehicles are subject to IVM, namely light and heavy cars, motorbikes, mopeds, tricycles and quadricycles, as well as boats and aircraft.
All motorized vehicles, whether exempt or not, must be registered, the tax for eligible taxpayers must be paid regardless of whether or not the vehicle is in circulation.ASS/AC/MRA/AMP
