Angola

Corporate taxation

The corporate income tax rate is 25%, on profits derived from business activities carried out in Angola by resident entities or non-resident entities with a permanent establishment (PE).

Transfer pricing

The Arm’s Length Principle is governed by Corporate Income Tax Act, n.º 1, article 50, approved by Law n.º 26/20. Related parties are defined in Presidential Decree n.º 147/13, article 11.

Major taxpayers with annual profits higher than AOA 7 billion must prepare audited accounts and transfer pricing documentation.

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Transfer Pricing Case Law

Case Name	Description	Date	Countries	Keywords