Source-cited draft: corporate income tax for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Overview of Imposto Industrial
Corporate profits are taxed under the Imposto Industrial (Corporate Income Tax) Code at a standard 25%. Resident companies are taxed on worldwide profits and non-residents on profits attributable to an Angolan permanent establishment. Investment income (dividends, interest, royalties) is taxed separately under the Investment Income Tax (IAC).
Standard corporate income tax rate
25%Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/taxes-on-corporate-income
Reduced rate for agriculture, aquaculture, forestry and similar
10%Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/taxes-on-corporate-income
Tax base
Net accounting profit adjusted for tax purposes from business activities carried out in AngolaCodigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/taxes-on-corporate-income
General regime threshold
25,000,000Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/taxes-on-corporate-income
Withholding tax on dividends (Investment Income Tax, IAC)
10% (may be reduced to 2.5% or 0% under incentive packages)Codigo do Imposto sobre a Aplicacao de Capitais (IAC) — https://taxsummaries.pwc.com/angola/corporate/withholding-taxes
Withholding tax on interest (Investment Income Tax, IAC)
15% (may be reduced to 10% or 2.5% in certain cases)Codigo do Imposto sobre a Aplicacao de Capitais (IAC) — https://taxsummaries.pwc.com/angola/corporate/withholding-taxes
Withholding tax on royalties (Investment Income Tax, IAC)
10% (may be reduced to 2.5% or 0% under incentive packages)Codigo do Imposto sobre a Aplicacao de Capitais (IAC) — https://taxsummaries.pwc.com/angola/corporate/withholding-taxes
Withholding tax on services (general)
6.5% on payments for services (creditable against final CIT for resident taxpayers)Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/withholding-taxes
Annual return / final payment deadline (general regime)
Last business day of May of the following yearCodigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/tax-administration
Annual return / final payment deadline (simplified regime)
Last business day of April of the following yearCodigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/tax-administration
Provisional / advance payment
2% of first-half sales and services not subject to WHT, payable by end of August; offset against final taxCodigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/tax-administration
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Other Angola computations in the OpenAccountants Tax Library.