Angola has amended the Industrial Tax Code, with the changes taking effect on January 1, 2023, according to the official Legis-PALOP+TL legal basis.
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, which from time to time carry out service provision activities of any nature in the territory of Angola or in favor of entities with headquarters, effective management or permanent. establishment in Angola. . .
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