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Angola

Taxes

Thinking to incorporate in Angola? This article explains the specific tax laws and rates for a LLC which is the most common company structure in Angola.

LLCs in Angola are taxed on their worldwide income. The headline percentage for offshore income, from our research, and this is not personal tax advice, is 30%. Angola doesn't have known exemptions to bring income earned abroad remitted back. Taxes are quite high in Angola as the headline corp. tax rate is 30%. This ranks Angola as 134th overall in terms of corp. taxation rate internationally.

There is no value-added tax in Angola, but there is a consumption tax applied to goods and services from 2% to 30%. That ranks Angola as 176th overall in terms of VAT taxation rate internationally. In terms of other taxation, an employer will contribute 8.00% to the equivalent of a social security fund and an employee will contribute 3.00%. The overall complexity of the tax system is medium. This is measured by average time to comply with a country's labor tax requirements is as it is 125hours. Contributing to this is the number of yearly labor tax payments, which is 9 in AO.

Thin capitalisation laws are not in play. Thin capitalisation refers to any sort of laws on a business and the debt-to-asset ratios. Dividends paid by resident entities are subject to Investment Income Tax at a 10% rate. An exemption may apply if dividends are paid to a shareholder holding at least 25% of participation. Dividends are distributions of profits, passed by the board of directors, to a particular class of shareholders. Dividends can be either shares of stock, cash payments, or other property. Capital Gains are subject to Investment Income Tax at a flat rate of 15%. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells a capital asset for a price that is higher than the purchase price.

The interest withholding tax rate is estimated at 10%. This means that the taxman expects relevant legal entities to withhold 10% of payments offshore on interests. The dividends withholding tax rate is 10%. Which means that the taxman expects a LLC pay tax on at least 10% of payments offshore on dividends. The royalties withholding tax rate is 10%. This means that the taxman expects LLC's to automatically withhhold 10% of money remitted abroad on royalty payments.
There is no known tax on wealth in Angola. There are no inheritance taxes in Angola placed on an estate. There are real property and transfer taxes. We are not aware of any well known research and development tax relief here.

The above is not tax or legal advice for your company's personal tax obligations. Incorporations.io can help you to find an accountant in Angola who can properly advise you. Contact us today. Click incorporate now if you are in a hurry, or press the free consultation button above.

Country details

Angola
AOA
Luanda
Africa
pt-AO
13,068,161

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