Africa · CVE
Cabo Verde
Reviewed 2026-06-21
Top income tax
27.5%
Self-employed SS
Yes
VAT
15%
Capital gains
1%
Exit tax
No
Nomad visa
Yes
59
/ 100
Tax efficiency47
Ease to enter69
Ease to exit81
Cost of living79
Internet2
English25
Cabo Verde taxes resident individuals on worldwide income through a three-band progressive scale running from 16.5% to 27.5%, while non-residents are taxed only on local-source income. Personal capital gains on shares and property carry a very low 1% flat rate, there is no wealth, inheritance, or exit tax, and the corporate rate is 20%. A six-month Remote Working Program lets foreign freelancers live there without becoming local tax residents, but English proficiency is low and broadband is slow, so it suits cost-conscious solopreneurs rather than the connectivity-dependent.
Personal income tax
Income tax structureProgressive
Top income tax rate27.5%
Entry income tax rate16.5%
Top rate threshold$17,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate8.5%
Employer SS rate16%
Indirect & other taxes
VAT standard rate15%
Capital gains rate1%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,615
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index47
Internet speed20 Mbps
English proficiencyLow
Civil liberties90
Sources
- PwC Worldwide Tax Summaries — Cabo Verde Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Cabo Verde Individual Other taxes (social security, VAT)
- PwC Worldwide Tax Summaries — Cabo Verde Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Cabo Verde Individual Income determination (capital gains, dividends)
- Government of Cabo Verde — Remote Working Program (digital nomad visa)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.