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Tax in Cabo Verde

Last reviewed: · by TaxProsRated editorial

TL;DR

Cape Verde's Direção Nacional de Receitas do Estado administers personal income tax at progressive rates, corporate income tax at 22 percent, and IVA at 15 percent.

Tax authority

Direção Nacional de Receitas do Estado under the Ministério das Finanças [SC1]. Substantive law: Código do IRPS; Código do IRPC; Código do IVA.

Filing framework

Individual annual returns due 31 March. Corporate annual returns due 31 May. IVA monthly.

Residency

Residents are physically present 183+ days [SC2].

Personal income tax

Progressive bands.

Corporate tax

22 percent flat. Withholding on non-resident dividends 10 percent. Pillar Two not yet transposed.

Indirect tax

IVA 15 percent [SC3]. Zero-rated on exports.

Cryptoassets

No dedicated framework.

Treaties

Limited DTT network. ECOWAS member.

Frequently asked

What is the Cape Verde corporate tax rate?

22 percent flat. Withholding on non-resident dividends 10 percent. Pillar Two not yet transposed.

What is the Cape Verde VAT rate?

IVA 15 percent. Zero-rated on exports.

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Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

  1. [1]Cape Verde DNRE (opens in new tab)
    Direção Nacional de Receitas do Estado (Cape Verde) · accessed
  2. [2]Código do IVA + Código do IRPS + Código do IRPC (opens in new tab)
    Government of Cape Verde · accessed
Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in Cabo Verde as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.

TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.