Angola will begin charging a 5% tax on the cost of overnight stays for international tourists under a Special Tourism Contribution, according to a presidential decree published in the Official Gazette.
Presidential Legislative Decree No. 4/26, dated April 30, stipulates that the contribution applies to daily rates or overnight stays by international tourists at tourist resorts and local lodging establishments, and is collected at the time of check-in or check-out.
Domestic tourists and international tourists under the age of 12 are exempt from payment.
The fee is collected by the accommodation establishments themselves, which must remit the collected amount to the competent public authority by the last business day of the month following the collection.
Revenues generated by the new tax will be distributed as follows: 50% to the Institute for Tourism Promotion, 30% to the National Treasury, and 20% to the State’s Local Administrative Bodies.
The law takes effect 90 days after its publication.
Source: Angola 24 Horas
