- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
27.5%
Worldwide system
Corporate tax
20.4%
VAT
15.0%
standard rate
Tax residency
183 days
7 tax treaties
Cape Verde tax profile
Data year: 2026
- Tax system
- Worldwide Residents pay IRPS on worldwide income under the declarative method (progressive rates up to 27.5%) or final monthly withholding on employment income. Companies pay IRPC at 20% on taxable profit; a 2% fire-brigade surcharge on tax due applies in Praia and Mindelo (headline 20.4%). Micro and small companies may use a 4% single special tax on gross sales instead of IRPC, VAT and employer social security.
- Top PIT rate
- 27.5%
- Corporate tax rate
- 20.4%
- VAT
- 15.0%
- Capital gains tax
- 1.0% Category E gains on disposal of immovable property, intellectual property or shareholdings are taxed at 1%. Gambling and similar prizes are taxed at 20%.
- Social security (employee)
- 8.5%
- Social security (employer)
- 16.0%
- Dividend withholding
- 10.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 7
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| CVE 0 | and above | 20.0% |
Corporate surtax
| Bracket min | Bracket max | Rate |
|---|---|---|
| CVE 0 | and above | 2.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| CVE 0 | CVE 960,000 | 16.5% |
| CVE 960,000 | CVE 1,800,000 | 23.1% |
| CVE 1,800,000 | and above | 27.5% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| CVE 0 | and above | 8.5% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Non-habitual residents tax regime Flat 10% on qualifying Cabo Verde employment and high value-added self-employmen... | 10.0% | 7yr | Active |
Tax flags
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if present more than 183 days in a calendar year, or if present for fewer days but maintains a residence indicating habitual residence in Cabo Verde on 31 December.
- Exit tax
- No
- CFC rules
- No
- Non-dom regime
- Non-habitual residents pay 10% on qualifying employment and high value-added self-employment in Cabo Verde and may qualify for exemption on foreign-source income. The benefit period is seven consecutive years from 2026 (previously ten). Apply electronically by 31 March of the year after becoming resident.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Worldwide Tax Summaries — Cabo Verde (accessed Oct 9, 2026) PIT and CIT rates, VAT, social security, withholding, residency, non-habitual residents, filing dates
- PwC Cabo Verde — Orçamento do Estado 2026 (accessed Oct 9, 2026) Law 69/X/2025; CIT 20%; non-habitual resident period reduced to seven years
- DNRE — Direção Geral das Contribuições e Impostos (accessed Oct 9, 2026) IRPS scope, non-resident withholding categories, electronic filing portal
Change history
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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migrated from the production database; research reasoning not recorded.
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migrated from the production database; research reasoning not recorded.
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migrated from the production database; research reasoning not recorded.
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migrated from the production database; research reasoning not recorded.
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migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.