Not a Latitax destination

Angola

A flat-ish 25% on both income and profits and a token 1% inheritance tax for children, but no UK treaty and heavy currency and repatriation friction.

Income tax, top rate

Secondary

25%

Employment income; different rates for self-employed and commercial activity.

Capital gains

Unverified

10%

Capital gains on shares understood to fall under investment income tax at 10%; not confirmed from the PwC pages read.

Corporate

Secondary

25%

Inheritance

Secondary

0.5-1% to children

Inheritance and donation tax: 0.5% up to AOA 5m and 1% above for spouses, descendants and ascendants; 1-2% for others.

Wealth tax

Secondary

None

VAT

Secondary

14%

Reduced rates apply to some goods.

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