Angola Investment Tax Calculator
Angola Investment Tax Framework
The Imposto sobre Aplicação de Capitais (IAC) is the primary tax on investment returns in Angola. The standard rate is 15% on dividends, interest income (tenor under 3 years), and capital gains from listed securities. A reduced 10% rate applies to interest from bonds with tenors exceeding 3 years, incentivising long-term holding. The IAC is withheld at source by the custodian or settlement agent — investors receive net proceeds. For a comprehensive guide, see the tax section.