Africa
Cabo Verde tax rates 2026
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%.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 27.5%Progressive; top 27.5% band applies above CVE 800k. |
|---|---|
| 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
A special regime for new arrivals
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)
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Cabo Verde
The residency and citizenship routes that lead here, weighed against the tax picture above.