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Angola Individual - Residence

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According to the General Tax Code, an individual is deemed to be resident in Angola for tax purposes if one meets either of the following conditions:

  • Maintains a residence (i.e. a habitual residence) in Angola on 31 December of each fiscal year.
  • Spends more than 183 days, consecutive or not, in Angola in each fiscal year.

Notwithstanding the above, for IRT purposes and according to the PIT Code, only the income sourced in Angola is subject to taxation.


Last Reviewed - 22 January 2019

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Jaime Esteves Title = Jaime Esteves width=55px
Jaime Carvalho EstevesTax Lead Partner+351 213 599 601
Cristina Teixeira Title = Cristina Teixeira width=55px
Cristina TeixeiraTax Director+244 227 286 109
Ines Barbosa Cunha Title = Ines Barbosa Cunha width=55px
Inês Barbosa CunhaTax Director+351 213 599 716
Susana Claro Title = Susana Claro width=55px
Susana ClaroIndirect Tax (VAT, Customs, and Excise) Partner+351 213 599 610
Hugo Salgueirinho Maia Title = Hugo Salgueirinho Maia width=55px
Hugo Salgueirinho MaiaIndirect Tax (VAT, Customs, and Excise) Director+351 225 433 277
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