Source-cited draft: corporate income tax for Cape Verde (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Corporate income tax (IRPC)
Corporate income tax in Cape Verde is the Imposto sobre o Rendimento das Pessoas Colectivas (IRPC). Resident companies and permanent establishments are taxed on adjusted accounting profit; non-residents without a PE face withholding on Cape Verde-source income.
Standard corporate income tax rate
20% on taxable profitCodigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income
Municipal fire-brigade surcharge (Taxa de Incendio)
2% in Praia and Mindelo municipalities, giving an effective rate of about 20.40%Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income
Special single tax for micro and small companies (SST)
4% of gross annual sales, paid quarterly; replaces IRPC, fire surcharge, VAT and employer social securityRegime Especial das Micro e Pequenas Empresas (REMPE) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income
Tax base
Accounting profit computed under local accounting rules, adjusted for tax purposesCodigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income
Pillar Two global minimum tax
15% minimum tax for multinational/large domestic groups with annual revenue over EUR 750 million (approx — confirm; per 2026 legislation)
Other Cape Verde computations in the OpenAccountants Tax Library.
Withholding tax on dividends (resident)
Full relief in force on profit distributionsCodigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes
Withholding tax on interest (resident)
Generally 20%; bonds 10% (5% for listed stock-exchange bonds)Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes
Withholding tax on royalties (resident)
20%Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes
Withholding tax on dividends/interest/royalties (non-resident, non-treaty)
20%Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes
Withholding tax on services (non-resident)
15% unless reduced by tax treatyCodigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes
Annual return filing deadline
31 May of the year following the tax yearCodigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/tax-administration
Advance payments (standard regime)
Three instalments due end of March, July and November at 30%, 30% and 20% of prior-year taxCodigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/tax-administration
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