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Property taxes in Cabo Verde (2026 reform)

On 1 January 2026 a property-tax reform took effect: the old IUP was repealed and replaced by two taxes, ITI (on transfer) and IPI (annual). The rates below are quoted directly from the law in the Boletim Oficial.

Indicative information, with source and date. Not legal or tax advice: always confirm with the named authority before acting.

Last updated: 2026-07-23

What changed in 2026?

From 1 January 2026 the single property tax (IUP) was repealed and replaced by two taxes: ITI, paid on purchase/transfer, and IPI, paid yearly by the owner. Legal basis: Laws 54/X/2025 and 55/X/2025.

Sourced factConfirm with: The Tax Authority (DNRE) and the Municipal Council where the property is located.

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How much tax do I pay when buying (ITI)?

The ITI rate is 1% of the taxable value (ITI Code, art. 11). It rises to 3% where the buyer or seller enjoys a privileged tax regime. It is a municipal tax, usually paid by the buyer. Note: some ads still quote "1.5%", an old IUP-era figure, not the current rate.

Sourced factConfirm with: The Tax Authority (DNRE) and the Municipal Council where the property is located.

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How much do I pay yearly to own (IPI)?

IPI is 0.1% of the taxable value per year (art. 28); for construction land the rate is 0.15% (art. 23(2)). There are surcharges for vacant, ruined or unfinished-façade buildings. It is owed by whoever owns the property on 31 December. A transitional rule caps the yearly increase at 10%.

Sourced factConfirm with: The Tax Authority (DNRE) and the Municipal Council where the property is located.

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And when I sell, is the gain taxed?

Individuals’ capital gains on selling property are taxed at a 1% autonomous rate (under IRPS). We did not find a confirmed exemption for a main home or reinvestment in an official source, so do not assume one exists.

Sourced factConfirm with: The Tax Authority (DNRE) and the Municipal Council where the property is located.

Sources

What are the notary and registration costs?

Besides taxes there are notary (deed) and land-registry fees. We could not obtain the official fee schedule, so we do not publish estimates as if certain. Ask Casa do Cidadão, the notary and the land registry for the current table.

To confirmConfirm with: A Cabo Verdean notary/lawyer and the Land Registry.

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