Angola

WHT 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).