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).
Partner, Indirect Tax (VAT, Customs, and Excise), PwC Angola
+351 225 433 277
Partner, Deals Tax, PwC Angola
+351 225 433 135
Partner, Tax Management & Accounting Services, PwC Angola
+351 962 765 886
Tax Director, PwC Angola
+351 21 359 9000