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Angola
Corporate - Withholding taxes
Last reviewed - 22 December 2022WHT is applicable on payments of services (some exemptions apply) 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 subject to acceptance by the Angola tax authorities. 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).
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