Africa
Currency
AOA
Corporate Tax
25%
Personal Income Tax
25%
VAT / GST
14%
Standard 25% (was 30% before 2024 reform); petroleum 50%.
Top rate 25%; progressive scale.
Standard 14% (introduced 2019, expanded 2023).
Dividends
10%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer 11% + employee 8% (capped).
Capital Gains Tax
15% (included in CIT/PIT)
Inheritance / Estate Tax
0% (abolished)
Capital (Net Worth) Tax
0%
Property Tax
Property tax (IPU) ~1% of value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Special Economic Zones offer CIT exemptions. Petroleum tax regime separate.
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