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

# Cape Verde Tax Overview

## Cape Verde tax system at a glance

Cape Verde (Cabo Verde) levies a progressive personal income tax, a corporate income tax, and a VAT (IVA). The tax year is the calendar year and the currency is the Cape Verdean escudo (CVE). This is an unverified source-cited draft for tax year 2025.

- **Tax year** — Calendar year (1 January to 31 December); other tax years may be authorised by the Ministry of Finance  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/tax-administration)_
- **Currency** — Cape Verdean escudo (CVE), pegged to the euro at approximately 110.265 CVE = 1 EUR  _(Banco de Cabo Verde)_
- **Tax authority** — Direcao Nacional de Receitas do Estado (DNRE) / Direccao Geral dos Impostos (DGI)  _(Direccao Nacional de Receitas do Estado)_
- **Residence basis of taxation** — Residents taxed on worldwide income; non-residents taxed only on Cape Verde-source income  _(Codigo do IRPS (Personal Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_
- **Headline personal income tax (IRPS) rates** — Progressive 16.5% to 27.5% (declarative method) %  _(Codigo do IRPS (Personal Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/individual/taxes-on-personal-income)_
- **Headline corporate income tax (IRPC) rate** — 20% %  _(Codigo do IRPC (Corporate Income Tax Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income)_
- **Does VAT/GST exist** — Yes — Imposto sobre o Valor Acrescentado (IVA), standard rate 15% %  _(Codigo do IVA (VAT Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes)_
- **Annual corporate income tax return 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)_
- **Special regime for micro and small companies** — Single special tax (Tributo Especial Unificado, SST) of 4% of gross sales, replacing CIT, 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)_
- **Social security authority** — Instituto Nacional de Previdencia Social (INPS)  _(Instituto Nacional de Previdencia Social (INPS))_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cv-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.