Ao Company Formation

---
name: ao-company-formation
description: "Source-cited draft: company formation & entity choice for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ao-company-formation"
  jurisdiction: "AO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Angola Company Formation & Entity Choice

## Entity types and incorporation

The most common Angolan business vehicle is the Sociedade por Quotas (Lda), a private limited company; larger ventures use the Sociedade Anonima (SA). Incorporation is handled through the one-stop business desk (Guiche Unico da Empresa, GUE) and the Commercial Registry. Figures below are indicative and should be confirmed with current company-law texts.

- **Private limited company** — Sociedade por Quotas (Lda) — most common SME vehicle  _(Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Public limited company** — Sociedade Anonima (SA) — for larger ventures, with a minimum of shareholders and a board structure  _(Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Single-member limited company** — Sociedade Unipessoal por Quotas — single-shareholder Lda variant ((approx — confirm))  _(Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Minimum share capital (Lda)** — No statutory minimum in practice (often cited around AOA 1,000); capital set freely in the articles AOA ((approx — confirm))  _(Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Shareholders required (Lda)** — Minimum of 2 quota-holders (or 1 for a Sociedade Unipessoal); no statutory maximum  _(Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Incorporation step — articles of association** — Prepare and notarise the articles of association (pacto social) before a public notary  _(Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Incorporation step — tax registration** — Obtain a Tax Identification Number (NIF) for the company and shareholders, and register with the AGT  _(Administracao Geral Tributaria (AGT) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Incorporation step — commercial registration** — Register the company with the Commercial Registry (Conservatoria do Registo Comercial), typically via the GUE one-stop desk  _(Lei das Sociedades Comerciais (Commercial Companies Law) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Incorporation timeline** — GUE one-stop registration can be completed in roughly 3-5 business days; full end-to-end (incl. bank account) typically 4-6 weeks ((approx — confirm)) business days / weeks  _(Guiche Unico da Empresa (GUE) — https://chandrawatpartners.com/incorporating-an-llc-in-angola-key-steps-requirements-and-benefits/)_
- **Core annual compliance** — Annual financial statements, corporate income tax return (by end of May, general regime), and monthly VAT/IRT/social security filings  _(Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/tax-administration)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ao-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ao-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.