Angola

WHT is applicable on payments of services (some exemptions apply) made by resident and non-resident entities at the rate of 6.5% and 15%, respectively. For 2021, the WHT rate applicable to services provided by non-resident entities to oil operators in Angola is set at 6.5%.  For fiscal year 2022, under the 2022 GSB, the CIT WHT rate applicable to services rendered by non-resident corporate entities to resident entities in Angola was set at 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).