Angola Corporate Income Tax
Corporate income tax (Imposto Industrial)
- 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% percent (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% percent ((approx — confirm)) (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 Angola (Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/taxes-on-corporate-income)
- General regime threshold — 25,000,000 AOA (Applies to taxpayers with annual revenue exceeding this amount) (Codigo 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) percent (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) percent (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) percent (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) percent ((approx — confirm)) (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 year (Codigo 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 year (Codigo 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 tax percent (Codigo do Imposto Industrial (Corporate Income Tax Code) — https://taxsummaries.pwc.com/angola/corporate/tax-administration)
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Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug ao-corporate-income-tax on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ao-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.


