Presidential Legislative Decree No. 4/26 establishing the Special Tourism Fee and approves its respective legal framework.

This Presidential Legislative Decree establishes a legal framework aimed at securing sustainable financing for the tourism sector in Angola. Its main objective is the creation of a Special Fee para o Turismo, designed to ensure that beneficiaries of tourism services—specifically international tourists—contribute financially to the implementation of public policies, programmes, and projects for tourism development. The decree also approves the legal regime governing this contribution, including rules on its incidence, calculation, payment, exemptions, and management, thereby providing a structured mechanism to mobilize additional resources for the sector. The decree also aims to regulate the allocation, distribution, and oversight of the revenues generated by this contribution to support tourism development and public administration functions. The law specifies that the collected funds are to be integrated into the State treasury and distributed among national and local entities to finance infrastructure maintenance, tourism promotion, accessibility, and related services, while also ensuring transparency through reporting and monitoring obligations.