WHT is applicable on payments of services (some exemptions apply) granted by resident and non-resident entities at the rate of 6.5%. For Angolan taxpayers, this is regarded as an advance CIT payment 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 IAC (see the Taxes on corporate income section for more information).
Last Reviewed - 22 January 2019