Beta Version

Website Last updated:

June 26, 2026

This agreement covers taxes on income, including corporate and salary taxes. A permanent establishment is created by a construction site or furnishing of services lasting over six months. Withholding tax rates are set for dividends (8%), interest (8%), royalties (8%), and fees for technical services (5%). Exemptions from interest tax are available for specific government or bank loans. The treaty contains special provisions for income derived from hydrocarbons, which are governed by domestic law. Double taxation is eliminated through the credit method, allowing a deduction for taxes paid in the other contracting state.

Agreement between The Government of THE UNITED ARAB EMIRATES and the Government of THE REPUBLIC OF ANGOLA for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion

StatusIn Force

Signed on8 February 2018

Entered into force28 March 2020

Amended on-

Terminated on-

Preamble

The Government of the United Arab Emirates and the Government of the Republic of Angola,

Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,

Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States),

Have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - Income from Hydrocarbons

Article 4 - General Definition

Article 5 - Resident

Article 6 - Permanent Establishment

Article 7 - Income from Immovable Property

Article 8 - Business Profits

Article 9 - Shipping and Air Transport

Article 10 - Associated Enterprises

Article 11 - Dividends

Article 12 - Interest

Article 13 - Royalties

Article 14 - Fees for Technical and Other Services

Article 15 - Capital Gains

Article 16 - Independent Personal Services

Article 17 - Dependent Personal Services

Article 18 - Directors' Fees

Article 19 - Artists and Sportsmen

Article 20 - Pensions and Annuities

Article 21 - Government Service

Article 22 - Teachers and Researchers

Article 23 - Students and Trainees

Article 24 - Other Income

Article 25 - Elimination of Double Taxation

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Non-Discrimination

Article 29 - Miscellaneous Rules

Article 30 - Members of Diplomatic Missions and Consular Posts

Article 31 - Entitlement to Benefits

Article 32 - Entry into Force

Article 33 - Duration and Termination

Protocol

Article 1
Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.
This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under paragraph 3 of the Article 8, paragraph 2 of Article 10 and Articles 21, 23, 25, 28, 26 and 30.

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered