Work, social security and tax

According to PwC, you are in principle tax resident if one of these conditions is met: you stay there for more than 183 days in the tax year; or you have your home or permanent residence in the country. Residents are taxed on their worldwide income; non-residents on their locally sourced income. A tax treaty between this country and yours may change these rules.

According to PwC, income tax on salaries follows a progressive scale with a top rate of 27.5%. The tax year is the calendar year.

According to PwC, the employee share of social contributions, withheld from salary: social security: 8.5%. The employer pays its own share on top.

In Cape Verde, the INPS covers employees against all risks (including unemployment since 2017) and, since 2006, self-employed workers.

A bilateral social security agreement is in force between France and Cabo Verde. Such agreements coordinate both systems to keep the rights of people who work or live in both countries; the Cleiss publishes the text.

French expatriates can join the Caisse des Français de l'étranger (CFE) whatever their family and work situation, country, age or health, with no medical questionnaire. It offers health insurance, pension insurance to keep contributing, and occupational risk insurance; on return to France, rights continue without a break.

The list of tax treaties published by impots.gouv.fr includes no treaty with Cabo Verde (checked on 2 October 2026).