Cabo Verde Tax Filing Guide 2026

Overview — Tax Filing in Cabo Verde

The Direção Nacional de Receitas do Estado (DNRE) operates an integrated online tax administration system for all tax filings, payments, and compliance management. Taxpayers register on the DNRE portal, obtain a Número de Identificação Fiscal (NIF), and file all returns electronically. The system covers income tax (IRS for individuals, IRC for companies), IVA, withholding taxes, and property taxes. DNRE has been modernising its systems to improve taxpayer services, including electronic filing, digital signatures, and online payment capabilities.

Número de Identificação Fiscal (NIF)

A NIF is mandatory for all taxpayers in Cabo Verde — individuals, companies, partnerships, and other entities. To obtain a NIF, register on the DNRE portal with valid identification (national ID card, passport, or business registration certificate). A NIF is required for many transactions including opening a bank account, registering property, importing/exporting goods, obtaining a business permit, and registering a vehicle. Companies must have a NIF before they can operate legally in Cabo Verde. Foreign individuals without a permanent address in Cabo Verde may obtain a non-resident NIF.

Filing Deadlines

Different taxpayers have different filing deadlines in Cabo Verde:

• Self-employed individuals (IRS) — annual return by 31 May of the following year
• Companies (IRC) — annual return by 31 May of the following year
• PAYE (employers) — monthly return by the 15th of the following month
• IVA — monthly or quarterly return by the 15th of the following month/quarter
• Withholding tax — monthly return by the 15th of the following month
• IMI (property tax) — annual declaration by 31 January

Late filing attracts penalties including monthly interest on unpaid tax and potential fines. More severe penalties apply for non-compliance after DNRE notices, including potential business closure for repeated violations.

Self-Assessment & Quarterly Instalments

Self-employed individuals and companies must estimate their annual tax liability and pay in quarterly instalments:

• First instalment — due 30 April (25% of estimated tax)
• Second instalment — due 31 July (25% of estimated tax)
• Third instalment — due 31 October (25% of estimated tax)
• Fourth instalment — due 31 January (25% of estimated tax)

If the actual tax computed in the annual return exceeds the total instalments paid, the balance is due at the time of filing. If instalments exceed the actual tax, a refund may be claimed. Underpayment of instalments attracts interest.

FAQs

Can I file my tax return online?

Yes, all tax returns in Cabo Verde must be filed electronically through the DNRE online portal (Portal das Finanças). Manual filing is generally no longer accepted except in special circumstances with DNRE approval.

What records do I need to keep?

Taxpayers must keep records for at least 5 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers.

How long does it take to get a Tax Clearance Certificate?

If all returns are filed and taxes paid, a Tax Clearance Certificate (Certidão de Situação Tributária) can be obtained from the DNRE portal within 2–5 working days. This certificate is often required for public tenders and financing applications.

Disclaimer

This guide provides general information about Cabo Verdean tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Cabo Verdean tax advisor or the Direção Nacional de Receitas do Estado for advice specific to your situation. InvestmentKit does not provide tax advice.