Cabo Verde

Individual - Residence

Last reviewed - 25 November 2019

A person who spends more than 183 days in aggregate in Cabo Verde during a calendar year is deemed to be resident in Cabo Verde for tax purposes.

A person is also deemed to be resident in Cabo Verde if one stays less than 183 days therein and maintains a residence suggesting to be the habitual residence in Cabo Verde with reference to 31 December of a given year.