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Angola
Individual - Residence
Last reviewed - 22 December 2022According 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.
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