Serbia’s National Assembly is considering legislation to ratify the income tax treaty with Angola, which seeks to prevent double taxation and tax evasion and sets withholding tax rates on dividends, interest, royalties, and technical service fees.
Serbia’s National Assembly (parliament) is advancing legislation to ratify its income tax treaty with Angola.
The agreement, finalised on 9 June 2026, establishes a formal tax coordination framework between the two nations.
The agreement aims to establish a cooperative fiscal framework to prevent double taxation and tax evasion between the two nations.
The deal applies to corporate and personal income taxes in both countries, plus Serbia’s tax on property income and Angola’s investment income tax.
Dividends face a 5% withholding rate if the recipient holds at least 25% of the paying company for a full year; otherwise, 15%. Interest withholding sits at 10%, though government entities and state-controlled banks get an exemption. Royalties and technical service fees both cap at 10%.
The treaty will enter into force upon the exchange of ratification instruments and will take effect from 1 January of the year following its entry into force.
Earlier, Serbia and Angola signed an income tax treaty in Belgrade on 9 June 2026.
