Cape Verde  is  opened  to  the foreign  investment and offers a set of important incentives, as follows:

Foreign Investment
·Full tax exemption to all dividends and profits, generated during the first five (5) years of operation;
·Stable tax regime at the level of 10% of profits, after the sixth (6th) year of activity, with the exception of better;
·conditions eventually established by bilateral treaties signed by the Cape Verde and the foreign investor country's governments;
·Tax - exemption on amortizations and interests generated from foreign investment related to fnancial transactions.

Tourism
·Duty free imports of materials for construction of tourism facilities, and of equipments and materials required for the new hotel or service;
·Tax exemption on rental taxes and on business profts, except for taxes on services and transfer of public goods during 15 years of activity (100% for the frst fve years and  50%, for the fol lowings 10 years).

Industrial
·Tax Exemption (corporate, consumer, customs, etc.) over imports of goods, equipments and materials;
·Income Tax Exemption over incomes generated in each new industrial establishment, that has been previously registered within a three-year period Exports;
·Duty - free imports of raw materials, finished and semi-fnished goods, used exclusively in production of goods and services at the enterprise;
·Total exemption on duties, general customs emoluments, consumer tax and others destined for exports;
·Free export of goods;
·Tax reduction on profts for the frst fve-year period.

Free Zone Enterprise

1. Tax Exemptions
·Total exemption on any corporate tax (frst 10 years);
·Full tax exemption on dividends shared (frst 10 years);
·Life time exemption on indirect tax.

2. Duty Free Imports
·Free admission of imported machinery equipment, fuel, construction materials, oil lubricator and other goods, solely for export activity;
·Special regime applicable to the imports of raw materials;
·Exemption on all customs duties for export.

These incentives do NOT apply
·To the foreign investment on economic activities mainly oriented towards the domestic market;
·For foreign investment in the fnancial sector, since it is ruled by specifc laws.