Cabo Verde capital gains tax calculator
Individuals in Cabo Verde pay a flat 1% on the gain from selling shares, immovable property or intellectual property. There is no allowance and no holding-period test, each gain is charged on its own, and funds, ETFs and crypto compute no tax here.
Work out the tax on a disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, applies the year’s rate and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from PwC Worldwide Tax Summaries.
Current rules
The rates behind the number
The capital gains rate by year
| Tax year | Shares | Immovable property | Funds, crypto, valuables |
|---|---|---|---|
| 2021 | 1% of the gain | 1% of the gain | No tax computed |
| 2022 | 1% of the gain | 1% of the gain | No tax computed |
| 2023 | 1% of the gain | 1% of the gain | No tax computed |
| 2024 | 1% of the gain | 1% of the gain | No tax computed |
| 2025 | 1% of the gain | 1% of the gain | No tax computed |
| 2026 | 1% of the gain | 1% of the gain | No tax computed |
| 2027 (planning) | 1% of the gain | 1% of the gain | No tax computed |
Rules
| Rule | Value |
|---|---|
| Shares, listed or unlisted | Flat 1% of the gain |
| Immovable property | Flat 1% of the gain |
| Intellectual property | Flat 1% of the gain |
| Gambling, lottery, betting and prize winnings | Flat 20% |
| Dividends and bond interest | 10% |
| Losses | Each gain is charged on its own; a loss does not reduce the tax on another sale |
| Property transfer tax (from 1 January 2026) | 1% of the transfer, 3% with a privileged tax regime party, separate from the tax on the gain |
| Annual allowance | None: the first escudo of gain is taxed |
Questions
Cabo Verde capital gains questions
How much is capital gains tax in Cabo Verde?
Individuals pay a flat 1% on the gain from disposing of immovable property, intellectual property or shareholdings. The rate is the same for listed and unlisted shares and does not depend on your income or how long you held the asset.
Is there a tax-free allowance or holding-period exemption?
No. The 1% applies from the first escudo of gain, and a sale after one day is taxed the same as a sale after ten years.
Do losses reduce the tax?
No. Each gain is charged on its own. A loss on one sale does not reduce the tax on another sale and nothing carries to another year.
What about selling property in Cabo Verde?
The gain on immovable property pays the same flat 1%. The transfer itself also carries the Real Estate Transfer Tax (ITI), which from 1 January 2026 is 1% of the transfer and 3% when the seller or buyer benefits from a privileged tax regime. The ITI replaced the Single Property Tax (IUP) and is a separate charge from the tax on your gain.
How are funds, ETFs and crypto taxed?
The 1% provision names shareholdings, immovable property and intellectual property. Funds, ETFs, crypto and other valuables are outside it, and this calculator computes no tax on them.
Who is a resident of Cabo Verde for tax?
A person present more than 183 days in a calendar year is resident, as is a person with a habitual residence in Cabo Verde on 31 December. Non-residents pay tax on Cabo Verdean-source income at the same flat rates that apply to residents.
What other rates apply to investment income?
Investment income is generally taxed at a flat 20%, with dividends and bond interest at 10%. Gambling, lottery, betting and prize winnings pay a flat 20%. Those are income charges, not capital gains, and are not part of the calculator.
Verification
References
Sources
The pages the figures on this page were read from.
PwC Worldwide Tax Summaries: Cabo Verde, Corporate, Other taxes
Used for VAT and GST. Retrieved .
PwC Worldwide Tax Summaries: Cabo Verde, Individual, Income determination
Used for capital gains tax. Retrieved .
PwC Worldwide Tax Summaries: Cabo Verde, Individual, Taxes on personal income
Used for income tax. Retrieved .
Official links
The country's tax authority and its capital gains tax pages.
Ministério das Finanças: Direção Nacional das Receitas de Estado
Tax authority. Checked .
Ministério das Finanças: Direção Geral das Contribuições e Impostos
Capital gains tax. Checked .
How the calculator works and is tested
Every rate, threshold and date on this page comes from 21 dated records covering 2021 to 2027. Each record names the page it was read from and the day it was retrieved. The calculator applies the record in force on the day of each sale and stops with an error when none is, instead of estimating.
Sales are matched to purchases by the country's own rule: first in, first out by default, the UK's same-day, 30-day and Section 104 rules, and Canada's average cost. A sale not fully valued in the country's currency is flagged and left out of the result, never guessed.
Every country has a calculation engine with its own test file of worked cases. Where a calculator ships sample exports, tests run them through the import adapters and check that each file is detected and read correctly. Type checks, linting, unit tests and backend tests run on every change, and English page renders are compared with stored snapshots.