Cape Verde has only one tax treaty in force, with Portugal.
The treaty with Portugal limits taxation on royalties, interest and dividends to 10%.
In case of services, and given the interpretation and practice of the Cape Verde tax authorities, it is important to note that the Portugal/Cape Verde treaty allocates to the state of residence the exclusive right to tax such income. This means that services rendered by a Portuguese resident, without a permanent establishment in Cape Verde, are not subject to (withholding) tax in Cape Verde under the tax treaty.
