Cabo Verde

Individual - Foreign tax relief and tax treaties

Last reviewed - 01 March 2024

Foreign tax relief

A resident employee, entrepreneur, or professional may deduct the lower of the following amounts in order to mitigate the double taxation on foreign income taxed in another jurisdiction:

  • Income tax paid abroad.
  • PIT fraction computed before deductions due on the income taxed in the state of source.

Tax treaties

Cabo Verde has tax treaties with Guinea-Bissau, Macau, and Portugal. See the Withholding taxes section in the Corporate tax summary for further information.