Source-cited draft: vat / gst 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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Use OpenAccountants for VAT / GST in Cape Verde.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard VAT rate
15%Codigo do IVA (VAT Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes
Reduced VAT rate
8% on electricity and water supplied to private consumers (and certain tourism services)Codigo do IVA (VAT Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes
Zero-rated supplies
Certain imports of essential goods, qualifying re-imports under customs exemption, and diplomatic/consular goods; exports are zero-ratedCodigo do IVA (VAT Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes
VAT registration threshold
Businesses outside the REMPE micro/small regime are within the normal VAT regime; the REMPE turnover ceiling is CVE 5,000,000Codigo do IVA (VAT Code)
Filing frequency
Monthly VAT return (declaracao periodica) under the normal regimeCodigo do IVA (VAT Code)
VAT return and payment deadline
By the last day of the month following the tax periodCodigo do IVA (VAT Code)
Reverse charge
Reverse charge applies to services acquired from non-resident suppliers; the Cape Verde recipient self-accounts for IVACodigo do IVA (VAT Code)
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Other Cape Verde computations in the OpenAccountants Tax Library.
VAT for micro/small companies
Companies under the REMPE single special tax (4%) do not charge or recover VAT separatelyRegime Especial das Micro e Pequenas Empresas (REMPE) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.