2026 real-estate tax reform: IUP ends, ITI and IPI begin

What changed (FACT, sources below): • ITI - property Transfer tax (code cITI), approved by Law 54/X/2025, published 6 June 2025. Indicated standard rate: 1%, rising to 3% when a party benefits from privileged tax treatment. • IPI - property Ownership tax (code cIPI), approved by Law 55/X/2025. Indicated general rate: 0.1%; land 0.15%; higher rates for vacant, ruined or incomplete-development buildings. • Entry into force: 1 January 2026. These rates are indicative and may carry exemptions or updates. Confirm the rates in force with the tax authority and in the Official Gazette. Informational summary - does not replace official information. Sources: PwC (Cape Verde tax flash, 2025); Official Gazette. Verification required.

This information is indicative and may be outdated. Always confirm with the competent authorities. Djarvista does not provide legal advice.