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 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 Authorithies. 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)
+351 213 599 610
Director, Indirect Tax (VAT, Customs, and Excise)
+351 225 433 277
Partner, Deals Tax
+351 225 433 135
Partner, Tax Management & Accounting Services
+351 962 765 886