Individual - Residence

Last reviewed - 12 January 2024

According to the General Tax Code, an individual is deemed to be resident in Angola for tax purposes if, amongst others, one meets either of the following conditions:

  • Maintains a residence (i.e. a habitual residence) in Angola on 31 December of each fiscal year.
  • Spends more than 90 days, consecutive or not, in Angola in each fiscal year.

Note that other rules may trigger the Angolan tax residence.