Angola

Middle Africa · AO · 3 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• maintains a habitual residence in Angola on 31 December of the fiscal year
• spends more than 90 days in total in Angola during the fiscal year

Tax residency is based on physical presence or having a habitual residence; once you no longer have a habitual residence in Angola and stay under the day‑count thresholds, tax residency ceases and Angola taxes only Angola‑source income, with no citizenship or domicile tail rules.

Source: Administração Geral Tributária (via PwC summary of the General Tax Code)

Tax treaty network (3)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.