Tax authorities
Ministry of Finance and Planning
Av. Amilcar Cabral, Cidade da Praia, Ilha de Santiago, Cabo Verde
Tel: +238 260 75 07
Fax: +238 260 75 07
Website: www.governo.cv
Tax rates at a glance
(As of September 2012)
| Corporate income tax |
25% |
| Capital gains |
25% |
| Branch tax |
25% |
| |
|
| Withholding tax |
|
| Dividends |
0% |
| Interest |
15/20% |
| Royalties |
15/20% |
| Branch remittance tax |
|
Net operating losses (Years) |
|
| Carryback – N/A |
|
| Carryforwards – three years |
- Higher withholding rates stand for non-residents