Tax

Yes. Stamp and registration taxes are applicable. Regarding the transfer taxes, they are also applicable, and the value added tax (VAT) on transfers of goods and services carried out in the national territory for consideration and imports of goods which the investor will carry out shall also apply.

According to the tax enforcements code of Angola, the complaint of the acts of the tax enforcement process on the grounds of suspension foreseen in the tax enforcement code are considered urgent processes and, as such, they always run continuously, having priority before the other acts of the Court.

Yes, it is applicable, according to article 29 of the Capital Tax Code, the paying entity retains the rate of 10% of income and delivery to the state.

Yes. Under the capital investment tax. Foreign lenders at a rate of 15%, and debt security holders at a rate of 10%.

In the first case: The tax is assessed by the holder of the income, except when they do not have a residence, registered office, effective management or fixed establishment in Angola, in which case it should be assessed by the debtor of the income.

Regarding the debt security holder, the liquidation is made by the entities that are responsible for the payment of the income, which are responsible for the totality of the tax and legal additions, in case of non-payment.

If such entities do not have a residence, head office, place of effective management or permanent establishment in Angola to which the payments are attributable, the beneficiary of the income shall be liable to pay the tax.