Africa · Tax guide

Cabo Verde

Cabo Verde taxes company profits (IRPC) at 21%, plus a fire service surcharge, and charges VAT at 15%. Taxes are filed online and administered by the Direção Nacional de Receitas do Estado (DNRE).

Updated 1 October 2026 · 0 of 3 figures checked against official sources

Check your obligations

At a glance

Corporate income tax (IRPC)
21%

Plus a small surcharge

VAT (IVA)
15%

Standard rate

Withholding on payments abroad
20%

Before treaty relief

Corporate income tax

Companies pay IRPC at 21%, plus a fire service surcharge on the tax. Advance payments are made during the year and the annual return (Modelo 1B) is due by the end of May. Small businesses can use the special micro and small enterprise regime (REMPE).

VAT and e-invoices

VAT is 15%, with returns filed monthly by the 15th. Invoices are issued electronically (e-Fatura) through the state platform.

Payments abroad

Payments to non-residents carry 20% withholding unless a treaty lowers it.

Key dates

  • By the 15th of each monthVAT return
  • End of MayAnnual IRPC return

Figures and sources

3 figures
  • Corporate income tax rate21%
    Código do IRPC
    Under professional review
  • VAT rate15%
    VAT law
    Under professional review
  • Withholding on payments to non-residents20%
    Código do IRPC
    Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Cabo Verde based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Cabo Verde (a Cabo Verdean tax adviser) before making compliance decisions.