---
name: cv-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "CV"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Cape Verde Personal Income Tax

## Personal income tax (IRPS) bands and rates

- **Band 1 — taxable income up to CVE 960,000** — 16.5% %  _(Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_
- **Band 2 — taxable income CVE 960,000 to 1,800,000** — 23.1% %  _(Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_
- **Band 3 — taxable income over CVE 1,800,000** — 27.5% %  _(Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_
- **Tax-free threshold (annual net income exemption)** — CVE 220,000 per year CVE  _(Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_
- **Non-resident taxation** — Taxed only on Cape Verde-source income, generally at the same rates as residents on that income  _(Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_
- **Resident scope** — Residents taxed on worldwide income  _(Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_
- **Residence test** — Individual is resident if present in Cape Verde more than 183 days in a tax year, or with a permanent home there suggesting intent to keep it as habitual residence ((approx — confirm)) (approx — confirm)  _(Codigo do IRPS (Personal Income Tax Code))_
- **Employment income withholding (PAYE-equivalent)** — Employers withhold IRPS monthly at source from salaries under the retencao na fonte rules  _(Codigo do IRPS (Personal Income Tax Code))_
- **Deduction — mandatory social security contributions** — Employee INPS contributions (8.5% of gross) are deductible from taxable employment income %  _(Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes)_
- **Personal deductions/allowances** — Documented health, education and housing expenses, plus dependant allowances, may reduce taxable income under the declarative method ((approx — confirm)) (approx — confirm)  _(Codigo do IRPS (Personal Income Tax Code))_
- **Annual IRPS return filing deadline** — 31 May of the year following the tax year (declarative method) ((approx — confirm)) (approx — confirm)  _(Codigo do IRPS (Personal Income Tax Code))_
- **Final withholding method** — Certain income categories are taxed by final withholding, with no obligation to file an annual return  _(Codigo do IRPS (Personal Income Tax Code) - https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_

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[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## 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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cv-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.