Cabo Verde – 2026 State Budget
02/01/26
In brief
Law No. 69/X/2025, of 31 December, published in the Official Gazette, approves the State Budget for 2026 (SB 2026). You can consult the legal diploma here.
The legal diploma now published takes effect from 1 January 2026.
In detail
The provisions on tax matters already included in the SB 2026 draft law have, in general, been approved – check them here in PwC’s Tax Flash.
The following new tax measures introduced by the decree are noteworthy:
Reduction of the General Corporate Income Tax (CIT) rate
The general CIT rate is reduced to 20% (previously 21%).
Personal Income Tax – Non-Habitual Residents
The taxation period under the regime is reduced to 7 consecutive years (previously 10 consecutive years).
© 2026 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.
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