Angola's headline corporate income tax (CIT) rate is 25.
The headline personal income tax (PIT) rate is 25.
The standard VAT/GST (or equivalent consumption tax) rate is 14. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is an Angolan tax resident if they maintain a habitual residence in Angola on December 31 of each fiscal year, or spend more than 90 days (consecutive or not) in Angola in that fiscal year, among other conditions - notably a lower day-count threshold than the 183-day standard common elsewhere. There is no de minimis exception allowing brief re-entries to avoid triggering residency. A corporate entity with tax residency or place of effective management in Angola is taxed on worldwide income; PEs are taxed only on attributable Angola profits.
Angola has no CFC rules.
Angola has no fixed debt-to-equity ratio; instead, interest on shareholder loans is deductible only up to the limit implied by the annual average interest rate set by the National Bank of Angola (the central bank).
Angola has double tax treaties in force with Portugal, the UAE, and China. Treaties signed with Cabo Verde, Mauritius, Rwanda, and Switzerland have not yet entered into force.