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5.5. Source Rules with Respect to Income Derived by Non-Residents

Any Angolan-sourced income earned by a non-resident is subject to tax in Angola. These include income in the nature of capital gains, dividends, interests, royalties and service fees.

Under the special taxation regime for occasional/ accidental services, taxpayers, regardless of whether they have a PE in Angola, are subject to withholding tax on payments received by them towards services rendered within or outside Angola (these include services rendered to related parties). However, the following services are exempt from withholding tax requirement:

  • Education and teaching related services;
  • Medical and healthcare services;
  • Transportation services including passenger transport;
  • Lease of equipment’s subject to Investment Income Tax.