Source-cited draft: tax overview 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.
Tax year
Calendar year (1 January to 31 December); other tax years may be authorised by the Ministry of FinanceCodigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/tax-administration
Currency
Cape Verdean escudo (CVE), pegged to the euro at approximately 110.265 CVE = 1 EURBanco de Cabo Verde
Tax authority
Direcao Nacional de Receitas do Estado (DNRE) / Direccao Geral dos Impostos (DGI)Direccao Nacional de Receitas do Estado
Residence basis of taxation
Residents taxed on worldwide income; non-residents taxed only on Cape Verde-source incomeCodigo do IRPS (Personal Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
Headline personal income tax (IRPS) rates
Progressive 16.5% to 27.5% (declarative method)Codigo do IRPS (Personal Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income
Headline corporate income tax (IRPC) rate
20%Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income
Does VAT/GST exist
Yes — Imposto sobre o Valor Acrescentado (IVA), standard rate 15%Codigo do IVA (VAT Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes
Annual corporate income tax return 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
Special regime for micro and small companies
Single special tax (Tributo Especial Unificado, SST) of 4% of gross sales, replacing CIT, 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
Social security authority
Instituto Nacional de Previdencia Social (INPS)Instituto Nacional de Previdencia Social (INPS)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Cape Verde (Cabo Verde) levies a progressive personal income tax, a corporate income tax, and a VAT (IVA). The tax year is the calendar year and the currency is the Cape Verdean escudo (CVE). This is an unverified source-cited draft for tax year 2025.
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Other Cape Verde computations in the OpenAccountants Tax Library.