Africa
Cabo Verde: tax at a glance
An Atlantic archipelago with a Portuguese-style system: a company tax of about 20.4%, 15% VAT, a 27.5% top personal rate, and an unusually low capital-gains tax of about 1%.
Ways to relocate to Cabo Verde
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 27.5%
- Corporate income
- 20.4% (20% + 2% surcharge)
- Capital gains
- ~1% on real-estate, IP and shareholding gains (20% on gambling/prizes)
- VAT / IVA
- 15%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- 8.5% (INPS)
- Social security (employer)
- 15% (INPS)
- Wealth tax
- None
- Inheritance / estate
- None (stamp duty on gratuitous transfers)
- Property tax
- Municipal property tax (IUP) ~1.5% of value
- Other
- Stamp duty (Imposto de Selo), plus a 2% fire-brigade surtax on CIT
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Cabo Verde?
The top marginal personal income tax rate in Cabo Verde is 27.5%. Progressive; top 27.5% band applies above CVE 800k.
What is the corporate tax rate in Cabo Verde?
The headline corporate income tax rate is 20.4% (20% + 2% surcharge).
Does Cabo Verde tax capital gains?
Capital gains for individuals: ~1% on real-estate, IP and shareholding gains (20% on gambling/prizes).