WHT is applicable on payments of services (some exemptions apply) made by resident and non-resident entities at the rate of 6.5%. For Angolan taxpayers, the tax is regarded as an advanced payment of the CIT due at the year-end; the deduction of these WHTs against CIT payable is limited to a period of five years. For non-resident companies, this is a final tax.
Dividends, interest, and royalties are subject to WHT under the IIT (see the Taxes on corporate income section for more information).
Last Reviewed - 04 October 2019