Investments may be carried out freely throughout the national territory.

The increase of tax benefits in the special scheme depends on the location of the project, and for this purpose, Angola was administratively divided into four developments, in order to increase the attractiveness of areas with the least economic development. Zone A is the area with least benefits and zone C offers the greatest benefits.

a) Zone A – Luanda Province and the municipalities Lobito and Benguela;

b) Zone B – provinces of Bié, Bengo, Cuanza-Norte, Cuanza-Sul, Huambo, Namibe and other counties in the provinces of Benguela and Huila;

c) Zone C – Provinces of Cuando-Cubango, Cunene, Lunda-Norte, Lunda-Sul, pro- vince of Moxico, Uíge and Zaire;

d) Zone D – Province of Cabinda.