---
name: cv-corporate-income-tax
description: "Source-cited draft: corporate income tax for Cape Verde (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cv-corporate-income-tax"
  jurisdiction: "CV"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Cape Verde Corporate Income Tax

## Corporate income tax (IRPC)

- **Corporate income tax (IRPC)** — Corporate income tax in Cape Verde is the Imposto sobre o Rendimento das Pessoas Colectivas (IRPC). Resident companies and permanent establishments are taxed on adjusted accounting profit; non-residents without a PE face withholding on Cape Verde-source income.
- **Standard corporate income tax rate** — 20% on taxable profit %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income)_
- **Municipal fire-brigade surcharge (Taxa de Incendio)** — 2% in Praia and Mindelo municipalities, giving an effective rate of about 20.40% %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income)_
- **Special single tax for micro and small companies (SST)** — 4% of gross annual sales, paid quarterly; replaces IRPC, fire surcharge, VAT and employer social security %  _(Regime Especial das Micro e Pequenas Empresas (REMPE) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income)_
- **Tax base** — Accounting profit computed under local accounting rules, adjusted for tax purposes  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income)_
- **Pillar Two global minimum tax** — 15% minimum tax for multinational/large domestic groups with annual revenue over EUR 750 million (approx — confirm; per 2026 legislation) %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income)_
- **Withholding tax on dividends (resident)** — Full relief in force on profit distributions  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes)_
- **Withholding tax on interest (resident)** — Generally 20%; bonds 10% (5% for listed stock-exchange bonds) %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes)_
- **Withholding tax on royalties (resident)** — 20% %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes)_
- **Withholding tax on dividends/interest/royalties (non-resident, non-treaty)** — 20% %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes)_
- **Withholding tax on services (non-resident)** — 15% unless reduced by tax treaty %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/withholding-taxes)_
- **Annual return filing deadline** — 31 May of the year following the tax year  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/tax-administration)_
- **Advance payments (standard regime)** — Three instalments due end of March, July and November at 30%, 30% and 20% of prior-year tax %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/tax-administration)_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cv-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cv-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.