Cabo Verde

Western Africa · CV · 5 treaties

Tax profile

What 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 (5)

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.