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Angola Withholding tax rates

Angola Withholding tax rates: no single figure applies. The 8 withholding taxes held run from 6.5% to 15%, cited to Código do Imposto sobre a Aplicação de Capitais (DLP 2/14), art. 27.º: 'A taxa de imposto para os rendimentos previstos no n.º 1 do artigo 3.º é de 15%. A taxa de imposto para os rendimentos previstos no n.º 1 do artigo 9.º é de 10%, salvo quando se trate dos rendimentos a que se referem as alíneas e), o) e p), casos em que a taxa é de 15%'; Lei 26/20 (Código do Imposto Industrial), art. 64.º n.º 6: 'A taxa de tributação liberatória incidente sobre serviços acidentais prestados por entidades sem sede, domicílio, estabelecimento estável ou local de direcção efectiva em Angola é de 15%'; Lei n.º 14/25 (OGE 2026) revoked the 5% reduced rate ('É revogado o n.º 3 do artigo 27.º do Código do Imposto sobre a Aplicação de Capitais') with effect from 1 January 2026, in force since 1 Jan 2026. Last checked against the official source on 10 Aug 2026.

Official source: Código do Imposto sobre a Aplicação de Capitais (DLP 2/14), art. 27.º · Last checked 2026-08-10 · source fingerprint

Withholding taxes Angola levies on payments to foreign persons, at domestic statutory rates before treaty relief. Investment income (dividends, interest, royalties) is taxed under the Imposto sobre a Aplicação de Capitais (IAC, Decreto Legislativo Presidencial n.º 2/14, de 20 de Outubro, as amended by Lei n.º 14/25); services rendered by non-resident entities are taxed by final withholding under the Código do Imposto Industrial (Lei n.º 19/14 as amended by Lei n.º 26/20, de 20 de Julho). Administered by the Administração Geral Tributária (AGT), Ministério das Finanças.

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Current value6.5–15% across 8 withholding taxes — no single rate
In force from2026-01-01
Official sourceCódigo do Imposto sobre a Aplicação de Capitais (DLP 2/14), art. 27.º: 'A taxa de imposto para os rendimentos previstos no n.º 1 do artigo 3.º é de 15%. A taxa de imposto para os rendimentos previstos no n.º 1 do artigo 9.º é de 10%, salvo quando se trate dos rendimentos a que se referem as alíneas e), o) e p), casos em que a taxa é de 15%'; Lei 26/20 (Código do Imposto Industrial), art. 64.º n.º 6: 'A taxa de tributação liberatória incidente sobre serviços acidentais prestados por entidades sem sede, domicílio, estabelecimento estável ou local de direcção efectiva em Angola é de 15%'; Lei n.º 14/25 (OGE 2026) revoked the 5% reduced rate ('É revogado o n.º 3 do artigo 27.º do Código do Imposto sobre a Aplicação de Capitais') with effect from 1 January 2026
Last verified2026-08-10
Verificationprimary — No verification limitation recorded — read from the official source cited.
Rates verified against the full Portuguese text of the legal instruments themselves (DLP 2/14 and Lei 26/20 as republished at angolex.com and lex.ao, which reproduce the Diário da República text), cross-checked against KPMG Angola's note on Lei 14/25 (OGE 2026) for the 2026 revocation of the 5% reduced rate. AGT's own portal (agt.minfin.gov.ao) was not directly quotable, but the operative statutory wording is quoted verbatim from the instruments.
Provenancesource fingerprint

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Angola levies two distinct withholding regimes on payments to non-residents: the Imposto sobre a Aplicação de Capitais (IAC) on investment income — 10% on dividends, royalties, bond interest, deposit interest and shareholder-loan interest (Secção B, art. 9.º), but 15% on interest from loans and credit facilities (Secção A, art. 3.º) and on current-account interest — and a 15% final ('liberatória') Imposto Industrial withholding on occasional services rendered by entities without seat, domicile, permanent establishment or effective management in Angola. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. Note the interest trap: the rate is 15% or 10% depending on the legal form of the debt, not a single 'interest' rate. Note also the services trap: the widely-cited 6.5% services withholding (art. 67.º CII) applies to providers WITH a seat/PE in Angola as an advance payment; for non-residents the correct rate has been 15% final since Lei 26/20 took effect on 19 August 2020. The 5% reduced IAC rate for securities admitted to trading on a regulated market (art. 27.º n.º 3) was REVOKED by Lei n.º 14/25 (OGE 2026) with effect from 1 January 2026 — such income now bears the general 10%. Lei 14/23, de 28 de Dezembro, amended only the VAT Code and did not touch these rates. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them (Angola's treaty network is small but growing — e.g. Portugal, UAE, China). We do NOT serve treaty rates: they are bilateral, depend on the recipient's residence, beneficial ownership and treaty-specific conditions, and applying one is a legal determination rather than a lookup.

Get it programmatically

curl https://afriref.dev/v1/ao/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ao/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ao/withholding-tax

Other Angola series: Taxa BNA (BNA policy rate) · IVA taxa geral (standard VAT rate) · VAT registration threshold · Salário Mínimo Nacional (SMN) · Feriados nacionais · CPI inflation (year-on-year, national) · Imposto Industrial · Legal interest (juros legais) · IRT · Statutory social-insurance contributions

The same figure elsewhere: Benin · Botswana · Burkina Faso · Cameroon · Central African Republic · all 34