Bitcoin Tax in Angola (2026)
The full guide for this country is being researched
The Portal do Contribuinte entry for the Imposto sobre a Aplicacao de Capitais (IAC), the tax on income from the simple application of capital, never mentions crypto, virtual or digital assets. That page splits taxable income into two sections. Section A covers interest on loaned capital, credit contract income and late-payment income, taxed at 15%. Section B covers profits paid to shareholders, bond and treasury bill interest, royalties, gambling and lottery prizes, and gains on the disposal of shareholdings or other income subject to IAC that is not subject to Industrial Tax or IRT, taxed as a rule at 10%, with 5% for income admitted to trading on a regulated market. The page does not say whether a gain on selling bitcoin falls under IAC, under another tax, or outside both, so no rate on this page can be read as a bitcoin rate.
Key facts
- Regime
- No crypto-specific rule
- Framework
- Imposto sobre a Aplicacao de Capitais (IAC), Sections A and B
- Reporting duty
- For IAC, the persons obliged to settle the tax must file a declaration of all income received, paid or made available to its holders by the end of January of the year after the one in which it was received, paid or made available, and payment is due by the last day of the month following the one the tax relates to. The page does not say this duty reaches bitcoin.
Frequently asked questions
Does Angola tax bitcoin gains?
The Portal do Contribuinte page on the Imposto sobre a Aplicacao de Capitais (IAC), the tax on capital income, lists what it covers and never mentions crypto, virtual or digital assets. Whether a bitcoin gain falls under IAC or any other head is not stated.
What are Angola's IAC rates on capital income?
The IAC rates are 5%, 10% and 15%. Section A income, such as interest on loaned capital, is taxed at 15%. Section B income, such as dividends, bond interest, royalties and gains on the disposal of shareholdings, is taxed as a rule at 10%, with 5% for income admitted to trading on a regulated market and for compensation paid for suspending a business.
Who pays the IAC and when is it due?
For Section A the holder settles the tax, unless the holder is not resident in Angola or the tax is owed by an entity with organised accounts to an individual, in which case the payer settles it. Payment is due by the last day of the month after the one the tax relates to, and a declaration of all income is due by the end of January of the following year.
Sources
Buying is the other question: how to buy bitcoin in Angola covers exchanges, payment methods and legality for residents.
Bitcoin tax in other countries
Bitcoin Tax in Afghanistan (2026)In researchNo crypto-specific rule published; general Income Tax Law 2009 rates for residents
Bitcoin Tax in Andorra (2026)In researchCapital gain or loss under the IRPF (Law 5/2014)
Bitcoin Tax in Argentina (2026)In researchSecond-category income under Impuesto a las Ganancias, cedular 5% or 15% for individuals
Bitcoin Tax in Armenia (2026)In researchSelling crypto-assets is non-taxable income for individuals
Bitcoin Tax in Aruba (2026)In researchNo crypto-specific rule published; general income tax ordinance rules only
Bitcoin Tax in Australia (2026)In researchDisposing of bitcoin is a CGT event; gains or losses under capital gains tax
Bitcoin Tax in Austria (2026)In researchCapital income under § 27b EStG at the 27.5 percent special rate, no holding period
Bitcoin Tax in Bangladesh (2026)In researchNo crypto-specific rule published; general capital gains rules of the Income Tax Act, 2023
Bitcoin Tax in Barbados (2026)In researchNo crypto-specific rule published; general income tax, no tax on capital
Bitcoin Tax in Belarus (2026)In researchIncome tax on token income; exempt via Hi-Tech Park, 13% on permitted foreign income
Bitcoin Tax in Belgium (2026)In researchCapital gains tax on financial assets, cryptocurrencies included, standard rate 10 percent
Bitcoin Tax in Benin (2026)In researchNo crypto-specific rule published; general rules of the Code general des impots
Bitcoin Tax in Bhutan (2026)In researchNo crypto-specific rule published; general personal income tax (PIT) rules only
Bitcoin Tax in Bolivia (2026)In researchNo crypto-specific rule published; general RC-IVA rules on personal income only
Bitcoin Tax in Botswana (2026)In researchGeneral income tax rules for individuals only
Bitcoin Tax in Brazil (2026)In researchHoldings declared yearly in the annual return
Bitcoin Tax in Brunei (2026)In researchNo crypto-specific rule published
Bitcoin Tax in Bulgaria (2026)In researchNo crypto-specific rule published; Personal Income Tax Act general rules, 10% flat rate
Bitcoin Tax in Burkina Faso (2026)In researchNo crypto-specific rule published; general tax code, scheduled income taxes
Bitcoin Tax in Cameroon (2026)In researchNo crypto-specific rule published; general IRPP rules under the Code general des impots
Bitcoin Tax in Canada (2026)In researchCapital gain, half taxable, or business income if you trade like a business
Bitcoin Tax in Cape Verde (2026)In researchNo crypto-specific rule published; general IRPS Code rules for individuals
Bitcoin Tax in the Caribbean Netherlands (2026)In researchNo crypto-specific rule published
Bitcoin Tax in Chile (2026)In researchPrivate crypto sale gains are final-tax income
Bitcoin Tax in Colombia (2026)In researchCrypto disposals are income, long-held fixed assets can be occasional gains
Bitcoin Tax in Croatia (2026)In researchBitcoin gains are capital gains income
Bitcoin Tax in Curacao (2026)In researchResidents pay income tax on worldwide income
Bitcoin Tax in the Czech Republic (2026)In researchCrypto transfer income has statutory exemptions
Bitcoin Tax in Denmark (2026)In researchCrypto gains are generally personal income
Bitcoin Tax in Ecuador (2026)In researchSRI mentions bitcoin as a payment medium, not a disposal-gain rule
Bitcoin Tax in Estonia (2026)In researchOfficial ministry source describes property taxation
Bitcoin Tax in Finland (2026)In researchDisposals and spending are capital gains
Bitcoin Tax in France (2026)In researchPrivate digital asset gains use flat taxation
Bitcoin Tax in French Guiana (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in Germany (2026)In researchPrivate disposal transaction regime
Bitcoin Tax in Greece (2026)In researchOfficial decision says no income-tax treatment is yet provided
Bitcoin Tax in Guadeloupe (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in Honduras (2026)In researchSAR states general capital-gains filing rules, not a bitcoin rule
Bitcoin Tax in Hungary (2026)In research15% separate tax on crypto transaction profit
Bitcoin Tax in Iceland (2026)In researchVirtual currency income is in general tax bracket
Bitcoin Tax in India (2026)In research30% virtual digital asset transfer income tax
Bitcoin Tax in Ireland (2026)In researchNo special crypto rules, general CGT guidance
Bitcoin Tax in Italy (2026)In researchCrypto asset gains use the financial asset rate
Bitcoin Tax in Japan (2026)In researchGenerally miscellaneous income
Bitcoin Tax in Kenya (2026)In researchNo crypto-specific rule located
Bitcoin Tax in Kyrgyzstan (2026)In researchMining has a special 10 percent tax regime
Bitcoin Tax in Latvia (2026)In researchCrypto sale income is capital gain income
Bitcoin Tax in Liechtenstein (2026)In researchOfficial return guide requires crypto rights in wealth declaration
Bitcoin Tax in Lithuania (2026)In researchCrypto disposal gain is other property income
Bitcoin Tax in Luxembourg (2026)In researchBitcoin is an intangible asset, income depends on tax category
Bitcoin Tax in Martinique (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in Mayotte (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in the Netherlands (2026)In researchCrypto holdings are Box 3 assets
Bitcoin Tax in New Zealand (2026)In researchCryptoasset taxable income is reported on an IR3 return
Bitcoin Tax in Norfolk Island (2026)In researchNormal Australian CGT rules apply to most crypto disposals
Bitcoin Tax in North Macedonia (2026)In researchCrypto sales treated as capital gains on intangible property
Bitcoin Tax in Norway (2026)In researchAll virtual asset income is taxable capital income
Bitcoin Tax in Oman (2026)In researchPersonal income tax starts in 2028 above OMR 42,000
Bitcoin Tax in Paraguay (2026)In researchAnnual cryptoasset information return is required for covered persons
Bitcoin Tax in Poland (2026)In researchVirtual-currency disposal income taxed at 19%
Bitcoin Tax in Portugal (2026)In researchCrypto asset gains are Category G gains
Bitcoin Tax in Qatar (2026)In researchCapital gains tax covers assets subject to it
Bitcoin Tax in Reunion (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in Romania (2026)In researchVirtual currency transfer is other-source income
Bitcoin Tax in Russia (2026)In researchLawful digital-currency sales are subject to personal income tax
Bitcoin Tax in Samoa (2026)In researchCapital gains tax exists for covered Samoan assets
Bitcoin Tax in San Marino (2026)In researchOfficial tax circular says foreign-held bitcoin need not be declared
Bitcoin Tax in Saudi Arabia (2026)In researchIncome tax reaches business activity, not private gains
Bitcoin Tax in Serbia (2026)In researchDigital asset transfers can create capital gains
Bitcoin Tax in Singapore (2026)In researchNo individual crypto guide; general no-CGT rule
Bitcoin Tax in Slovakia (2026)In researchPrivate crypto sales are other income
Bitcoin Tax in Slovenia (2026)In researchPrivate virtual currency gains are exempt
Bitcoin Tax in South Africa (2026)In researchNormal tax or capital gains tax
Bitcoin Tax in Spain (2026)In researchForeign crypto holdings need a Model 721 return
Bitcoin Tax in St. Helena (2026)In researchCapital gains are included in taxable income
Bitcoin Tax in Sweden (2026)In researchCrypto disposals are capital gains transactions
Bitcoin Tax in Switzerland (2026)In researchFederal authority publishes crypto tax principles
Bitcoin Tax in Tanzania (2026)In research3 percent withholding on digital asset exchange payments
Bitcoin Tax in Ukraine (2026)In researchCrypto sale proceeds enter annual taxable income
Bitcoin Tax in the United Kingdom (2026)In researchCapital Gains Tax, or Income Tax for trading
Bitcoin Tax in the United States (2026)In researchBitcoin disposals generally produce capital gain or loss
Bitcoin Tax in Zimbabwe (2026)In researchNo disposal rule published; ZIMRA names crypto-asset businesses in a notice