Source-cited draft: personal 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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Every figure is drawn from this Tax Guide and cited to its source.
Band 1 — taxable income up to CVE 960,000
16.5%Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
Band 2 — taxable income CVE 960,000 to 1,800,000
23.1%Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
Band 3 — taxable income over CVE 1,800,000
27.5%Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
Tax-free threshold (annual net income exemption)
CVE 220,000 per yearCodigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
Non-resident taxation
Taxed only on Cape Verde-source income, generally at the same rates as residents on that incomeCodigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
Resident scope
Residents taxed on worldwide incomeCodigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
Residence test
Individual is resident if present in Cape Verde more than 183 days in a tax year, or with a permanent home there suggesting intent to keep it as habitual residence ((approx — confirm))Codigo do IRPS (Personal Income Tax Code)
Employment income withholding (PAYE-equivalent)
Employers withhold IRPS monthly at source from salaries under the retencao na fonte rulesCodigo do IRPS (Personal Income Tax Code)
Deduction — mandatory social security contributions
Employee INPS contributions (8.5% of gross) are deductible from taxable employment incomeCodigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes
Personal deductions/allowances
Documented health, education and housing expenses, plus dependant allowances, may reduce taxable income under the declarative method ((approx — confirm))Codigo do IRPS (Personal Income Tax Code)
Annual IRPS return filing deadline
31 May of the year following the tax year (declarative method) ((approx — confirm))Codigo do IRPS (Personal Income Tax Code)
Final withholding method
Certain income categories are taxed by final withholding, with no obligation to file an annual returnCodigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
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Other Cape Verde computations in the OpenAccountants Tax Library.