Angola: Draft Tax Incentives for Patronage Bill – Public Consultation

In brief

The Council of Ministers submitted to the National Assembly the Patronage Law Proposal (2026), which seeks to repeal Law No. 8/12, of 18 January, and introduce a more modern, simple and operational regime. 

In detail

The General Tax Administration (AGT) initiated the  public consultation of the Patronage Law Proposal and its regulation. The goal was to gather contributions from social and economic partners to build a simpler and more modern regime in the country. 

Key features of the Law Proposal: 

Among the main proposed changes, the following stand out: 

• Broadening of the concept of “patron” to include individuals who maintain accounting records; 
• Referral of tax benefits to the Tax Benefits Code; 
• Creation of a simplified regime for granted liberalities; 
• Exemption from prior approval and registration with the ministries for operations covered by the law proposal; 
• Greater focus on economic substance, requiring that liberalities have no counterpart for the patron; 
• Clarification of the law's subject matter to provide greater certainty for all parties involved. 

Conclusion 

The proposal for the revision of the Patronage Law represents an important step towards simplifying and modernising the regime currently in force. 

With this initiative, the AGT proposes a more inclusive and less bureaucratic patronage model, facilitating the support of the private sector and citizens to the country's social and cultural development. 

^{© 2026 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.}