⚖️ 🇨🇻 Cape Verde vs 🇦🇬 Antigua and Barbuda
| 🇨🇻 Cape Verde | 🇦🇬 Antigua and Barbuda | |
|---|---|---|
| Tax System | Worldwide | No Income Tax |
| Tax Authority | Direccao Nacional de Receitas | Inland Revenue Department |
| Authority Website | — | Visit |
| Data Year | 2025 | 2025 |
📊 AT A GLANCE
| Metric | 🇨🇻 Cape Verde | 🇦🇬 Antigua and Barbuda |
|---|---|---|
| Top Personal Income Tax | 27.00% | 0.00% |
| Effective Top PIT Rate | 27.00% | 0.00% |
| Corporate Tax Rate | 22.00% | 25.00% |
| VAT / GST | 15.00% (VAT) | 15.00% (ABST) |
| Tax System | Worldwide | No Income Tax |
| Tax Treaties | 5 | 3 |
💰 INCOME TAX RATES
| Rate | Cape Verde | Antigua and Barbuda |
|---|---|---|
| Top PIT Rate | 27.00% | 0.00% |
| Effective Top PIT | 27.00% | 0.00% |
| Capital Gains Tax | — | — |
| CG Notes | — | No capital gains tax. |
| SS Employee | — | 3.00% |
| SS Employer | — | 7.00% |
🏦 WITHHOLDING RATES
| Type | Cape Verde | Antigua and Barbuda |
|---|---|---|
| Dividend WHT | — | 0.00% |
| Interest WHT | — | 0.00% |
| Royalty WHT | — | 0.00% |
📋 OTHER TAXES
| Tax | Cape Verde | Antigua and Barbuda |
|---|---|---|
| Corporate Tax | 22.00% | 25.00% |
| Inheritance Tax | — | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Cape Verde | Antigua and Barbuda |
|---|---|---|
| Personal Income Tax | Yes | No |
| Capital Gains Tax | Yes | No |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Cape Verde | Antigua and Barbuda |
|---|---|---|
| Digital Nomad Tax Regime | No | Yes |
| Nomad Regime Details | — | Nomad Digital Residence (NDR) program allows remote workers to live and work in Antigua for up to 2 years. |
| Non-Dom Regime | No | No |
📅 RESIDENCY & FILING
| Detail | Cape Verde | Antigua and Barbuda |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if present 183+ days in a calendar year. | Resident if present for 183+ days in a tax year. |
| Filing Deadline | — | March 31 |
| Auto Extension | No | No |
| Filing Notes | — | No personal income tax filing required. Corporate returns due March 31. |