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Angolan industrial tax rate for special taxation regime to drop to 6.5%

Angola has amended the Industrial Tax Code, with changes entering into force on January 1, 2023, according to the official legal database Legis-PALOP+TL.

As of January 1, 2023, the Angolan industrial tax rate applicable to the Special Taxation Regime for Occasional Services (STROS) will drop from 15% to 6.5%.

The STROS regime covers legal entities that do not have their head office, effective management, or permanent establishment in Angola, who occasionally carry out activities of provision of services of any nature in Angolan territory or favor of entities with headquarters, effective management, or permanent establishment in Angola . . .

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