Angola Investment Income Guide 2026

Overview — Investment Income Taxation

Angola taxes investment income through withholding taxes at source for most passive income streams. The withholding tax is generally a final tax for resident individuals, meaning no further tax reporting is required. For companies, withheld tax is creditable against corporate tax. For non-residents, withholding tax rates may be reduced under applicable double tax treaties. The investment landscape in Angola includes government bonds, bank deposits, corporate shares, and real estate, each with distinct tax treatments.

Dividends — 10% WHT (Final for Residents)

Dividends paid by Angolan-resident companies are subject to withholding tax at 10% for resident shareholders. This is a final tax for resident individuals, meaning the dividend income is not included in the individual's progressive IIT assessment. For corporate shareholders, the 10% WHT is a creditable advance payment against their CIT liability. For non-residents, the dividend WHT rate is generally 10% (reduced under some DTTs). Qualifying dividends from companies listed on the Angolan Debt and Stock Exchange (BODIVA) may benefit from reduced rates under certain conditions.

Interest Income — 15% WHT

Interest income from most sources is subject to 15% withholding tax:

• Bank deposits — 15% WHT on interest earned
• Government bonds — 15% WHT on interest payments
• Corporate bonds — 15% WHT on interest
• Other interest — 15% WHT on interest from loans and other credit arrangements

The 15% rate is a final tax for resident individuals. For companies, the WHT is creditable against CIT. Interest paid to non-residents may be reduced under applicable double tax treaties.

Capital Gains — Property 25%

As covered in the capital gains guide, gains from the disposal of real property are subject to CGT at 25%. Gains from the disposal of securities and shares are generally not subject to a separate capital gains tax but are treated as investment income and may be subject to IIT or CIT depending on the taxpayer's status. Gains from the disposal of government securities are exempt from CGT.

Other Investment Income

Rental income from property is subject to income tax at the progressive IIT rates for individuals or CIT rates for companies, with a withholding tax mechanism. Royalties and technical service fees paid to non-residents are subject to withholding tax at 15%, which may be reduced under DTTs. Capital distributions from collective investment schemes (mutual funds) may be subject to different treatment depending on the fund structure.

FAQs

Do I need to report dividend income on my tax return?

If you are a resident individual, the 10% WHT on dividends is final, so no further reporting is needed. Non-residents and corporate shareholders should report and claim treaty relief where applicable.

Are foreign investment income and capital gains taxable in Angola?

Yes, tax residents are taxed on worldwide investment income. Foreign dividends, interest, and capital gains should be declared in the annual tax return. Foreign tax credits may be available under DTTs.

Can I claim a refund if WHT exceeds my tax liability?

Yes, where the WHT deducted exceeds the final tax liability, you can claim a refund from AGT by filing an annual return.

Disclaimer

This guide provides general information about Angolan investment income taxation for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Angolan tax advisor or the Administração Geral Tributária for advice specific to your situation. InvestmentKit does not provide tax advice.