Africa & Indian Ocean · West Africa / Atlantic
Cabo Verde
A real, codified permanent residence for EUR 80,000 that almost nobody knows exists — attached to worldwide taxation, CFC rules and three tax treaties, which makes it a second-residence play and emphatically not a tax-residency one.
Tax position
- Income tax (top)
- 27.5% (above CVE 1.8m)
- Capital gains
- 1% flat on immovable property, intellectual property and shareholdings — strikingly low
- Wealth tax
- none
- Inheritance tax
- no separate tax; from 1 January 2026 transfers of real estate on death or donation fall under the new ITI at 1%
- Special regime
- none of note — Cabo Verdean tax residents are taxed on a worldwide basis, and there are only three double tax treaties (Portugal, Macau, Guinea-Bissau)
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Not participating
Is Cabo Verde actually right for your family?
We will tell you if it is not. That is the whole service.