On 8 April 2026, the Minister of Transport, Dr Ricardo Viegas D’Abreu, opened the 2nd Advisory Council of the National Civil Aviation Authority (ANAC), held at the ENNA amphitheatre at Dr António Agostinho Neto International Airport (AIAAN), under the theme “Tax Burden in the Air Transport Sector: Impacts, Challenges and Sustainability”.
The event was attended by the Secretary of State for Civil Aviation, Maritime and Port Sectors, Dr Adilson Catala; the Secretary of State for Local Authorities, Dr Fernando Manuel; the Chairperson of the Board of Directors of ANAC, Dr Amélia Domingues Kuvíngua; national directors; chairpersons of boards of directors and executive committees; members of the defence and security bodies; and representatives of the General Tax Administration.
Fiscal Balance Is Key to Competitiveness
In his opening address, Minister Ricardo Viegas D’Abreu emphasised that the tax burden in the air transport sector cannot be analysed in isolation, but must be integrated within a broader ecosystem of public policy, regulation and market dynamics. “The current fiscal model must be assessed critically, with a focus on its alignment with the country’s strategic objectives. This is not about reducing requirements or compromising public revenue, but about ensuring that fiscal instruments fulfil their function in a balanced manner, without generating adverse effects on the economic activity we seek to stimulate,” he stated.
The Minister further noted that Angola faces a complex challenge: ensuring financial and regulatory sustainability while simultaneously creating conditions to attract operators and strengthen connectivity, leveraging the new airport as a regional platform. “Transforming the new Dr António Agostinho Neto International Airport into a regional hub requires the creation of an attractive business environment capable of encouraging the entry and retention of international operators,” he highlighted.
He warned of the consequences of a misaligned fiscal framework, including reduced competitiveness, limited entry of new operators and constrained route expansion, and reaffirmed the Executive’s commitment to conducting a comprehensive evaluation aimed at developing a more rational, predictable model aligned with international best practice. “The future of the air transport sector in Angola will depend less on the diagnoses already made and more on the quality of the decisions we are able to take and implement,” he concluded.
Data Highlights Moderate Growth and Structural Fiscal Challenges
The ANAC Board Member responsible for Finance, Dr Rebeca Manuel, presented the keynote address, providing concrete data on the sector. In 2025, Angolan civil aviation employed 8,372 personnel (5,986 men and 2,386 women), within an ecosystem comprising nine domestic commercial airlines (one scheduled), ten international airlines, 27 auxiliary service providers, four certified training centres and one maintenance base.
In terms of traffic, between 2023 and 2025, aircraft movements grew on average by 1.7%, with a 2.7% increase in 2025 compared to 2024. Passenger traffic recorded moderate growth (average increase of 1.3%), with a year-on-year rise of 3.8% in 2025. However, cargo transport declined by 9.0% over the same period, highlighting structural constraints.
The keynote speaker detailed the tax structure: a Special Contribution on Foreign Exchange Operations (10% on transfers), a standard VAT rate of 14%, Motor Vehicle Tax (IVM) applied to commercial aircraft, an uncommon practice in the region that increases operating costs, Special Consumption Tax (IEC) of 20% on aircraft and 2% on aviation fuel, and Industrial Tax of 25% (or 6.5% for entities without a permanent establishment, excluding passenger transport).
She highlighted the absence of a specific tax regime for civil aviation in Angola, in contrast to exemptions provided under bilateral air services agreements (BASAs) and double taxation agreements for international traffic. Distinct challenges were identified: for domestic airlines, an expanding tax base and lengthy import processes; for international airlines, delays in VAT refunds; and for ground handling providers, a high tax burden and rigid customs tariffs.
Referring to ICAO Doc 8632, Rebeca Manuel stressed that taxes should be clear, simple, transparent and should not hinder sector development. “An excessive tax burden undermines competitiveness. Balancing fiscal policy is not about relinquishing revenue, but about ensuring connectivity that multiplies outcomes for all stakeholders,” she concluded, noting that ANAC has already opened public consultation on a new tariff framework for airport and air navigation services, based on economically justified costs.
The event continued with three panel discussions: “User Charges in the Air Transport Sector – Necessary Cost or Barrier to Competitiveness?”; “Environmental Taxation in Angolan Aviation – Challenges, Impacts and Pathways to Sustainability”; and “Economic Regulation and Tax Burden – Balancing State Financial Sustainability and Air Transport Sector Competitiveness”.
The conclusions and recommendations will be released by ANAC in due course.
The 2nd Advisory Council reaffirmed the need for a strategic vision for the sector, aligning fiscal policy with the objective of transforming Angola into a regional air connectivity hub.
