Angola has approved a new Special Contribution for Tourism, which will be applied to international tourists staying in tourist establishments and local lodging facilities in the country.
The measure is contained in Presidential Legislative Decree No. 4/26, published in the Official Gazette of the Union, and will come into effect 90 days after its publication.
According to the decree, the contribution corresponds to 5% of the daily or overnight stay value, being charged directly by the hotel units at the time of check-in or check-out.
National tourists and international tourists under 12 years of age are exempt from payment.
Tourist establishments and local lodging facilities will be responsible for collecting the contribution and delivering the collected amounts to the State until the Last business day of the month following the month of collection.
The contribution amount must also be itemized on the invoice or receipt issued to the guest.
The revenue generated by the new contribution will be distributed as follows: 50% to the Tourism Development Institute, 30% to the National Treasury, and 20% to the State's Local Administration Bodies.
According to the decree, the funds should support tourism development programs, destination promotion, tourist signage, infrastructure improvement, and strengthening of national tourism activity.
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