Source-cited draft: tax overview for Cape Verde (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Cape Verde tax system at a glance | 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. | |
| 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) | |
| 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) | |
| Headline personal income tax (IRPS) rates | Progressive 16.5% to 27.5% (declarative method)Codigo do IRPS (Personal Income Tax Code) | |
| Headline corporate income tax (IRPC) rate |
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 library.
| 20%Codigo do IRPC (Corporate Income Tax Code) |
| Does VAT/GST exist | Yes — Imposto sobre o Valor Acrescentado (IVA), standard rate 15%Codigo do IVA (VAT Code) |
| Annual corporate income tax return deadline | 31 May of the year following the tax yearCodigo do IRPC (Corporate Income Tax Code) |
| 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) |
| Social security authority | Instituto Nacional de Previdencia Social (INPS)Instituto Nacional de Previdencia Social (INPS) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.