Flat rate
10.0%
Duration
7 years
Prior non-residency
5 years
required before applying
Standard top income tax
27.5%
Cape Verde, without the regime
Overview
- Regime
- Non-habitual residents tax regime
- Country
- Cape Verde
- Type
- Non dom
- Status
- Active
- Effective from
- Jan 1, 2019
- Expires on
- —
Details
- Summary
- Flat 10% on qualifying Cabo Verde employment and high value-added self-employment income, with potential exemption on foreign-source income.
- Eligibility
- Become Cabo Verde tax resident and not have been taxed as resident in any of the previous five years.
- Benefits
- 10% rate on Category A and B income from listed high value-added activities in Cabo Verde; exemption on qualifying foreign-source income if conditions are met.
- Requirements
- Electronic application by 31 March of the year after becoming tax resident.
- Limitations
- Applies only to activities on the official high value-added list; standard progressive IRPS applies outside the regime.
- Income types covered
- Employment income (Category A) and self-employment income (Category B) from qualifying activities
- Duration details
- Seven consecutive years (reduced from ten for tax years from 2026).
View source PwC Cabo Verde 2026