Cabo Verde
Western Africa · CV · 5 treaties
What are the main tax rates in Cabo Verde?
Cabo Verde has a top personal income tax rate of 27.5%, a corporate tax rate of 22%, and a standard VAT of 15%.
Tax profile
| Corporate income tax | 22% |
| Withholding — dividends | 20% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 27.5% |
| Capital gains | 1% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Remote Working Cabo Verde / Cabo Verde Remote Working Program |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Cabo Verde?
- You can become a tax resident in Cabo Verde after 183 days.
- Does Cabo Verde have a crypto tax rate?
- Cabo Verde's crypto tax classification is unclear, with a headline rate of 27.5%.
- Are there specific visas for remote workers in Cabo Verde?
- Yes, Cabo Verde offers a nomad visa.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physical presence in Cabo Verde for more than 183 days in a calendar year (consecutive or not)
- owning a house in Cabo Verde on 31 December that is suitable to be used as a permanent residence, creating a presumption of permanent residence
Tax residency is based only on current-year days of presence or maintaining a permanent home, so ceasing to be resident is generally achieved by leaving Cabo Verde and not meeting the 183‑day or permanent-home conditions in a later year.
Source: Cabo Verde tax legislation as summarised in RFF Lawyers – Guia Fiscal Cabo Verde (English)
Tax treaty network (11)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Guinea-Bissau | 5% | 10% | 10% |
| Hong Kong S.A.R. | — | — | — |
| Macao S.A.R | 10% | 10% | 10% |
| Portugal | 10% | 10% | 10% |
| Mauritius | 5% | 10% | 7.5% |
| Angola | 10% | 8% | 7.5% |
| Equatorial Guinea | 10% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Senegal | 10% | 10% | 10% |
| Singapore | 5% | 10% | 10% |
| Spain | 10% | 5% | 5% |