Cabo Verde's headline corporate income tax (CIT) rate is 20.40.
The headline personal income tax (PIT) rate is 27.5.
The standard VAT/GST (or equivalent consumption tax) rate is 15. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
A non-resident company is deemed to have a PE in Cabo Verde if it has a fixed installation or permanent representation there, or maintains employees/personnel for 183 days or more (continuous or not) within a 12-month period, or has a dependent agent with contract-binding authority. Cabo Verdean resident individuals are taxed on worldwide income (Category B and C income must be declared; Category A employment income can optionally be included); non-resident individuals are taxed only on Cabo Verde-source income, at the same flat rates as residents.
Cabo Verde's CIT Code contains specific CFC rules applying to corporate (CIT) taxpayers, not individuals. Profits or income of a non-resident entity clearly subject to a more favorable tax regime are imputed to Cabo Verde-resident CIT taxpayers holding, directly or indirectly (even through a representative, fiduciary, or intermediary), at least 25% of that non-resident entity's share capital, voting rights, or income/asset attribution rights.
Net financing expenses are deductible only up to the higher of CVE 110 million or 30% of earnings before depreciation, net financing expenses, and taxes (an EBITDA-based approach) - this provision doesn't apply to public entities.
No dedicated FBAR/Form 8938-equivalent personal foreign-asset reporting regime was identified for Cabo Verde in available sources; entities within multinational groups subject to Country-by-Country Reporting (CbCR) requirements must file an electronic reporting-entity identification statement, but this is an entity-level MNE compliance obligation, not an individual foreign-account disclosure requirement.
Cabo Verde has tax treaties with Guinea-Bissau, Macau, and Portugal, per PwC's individual tax summary (some additional sources describe a broader informal network of 10+ countries with reduced withholding, though the PwC-confirmed in-force list is narrower - confirm current status directly given this discrepancy).