Beyond having greater potential value than traditional financial products, investing in the stock exchange offers a combination of financial advantages that makes Cape Verde a privileged destination for receiving external capital investments, such as those listed below: 

A) Shares

A.1)  Income from shares (dividends) – are not subject to IUR, the revenue from capital consist of distribution of profits in any form, in accordance with paragraph 4 of Article 2 of Law No 127/IV/95 of June 26, as amended 59/VI/2005 Law of 18 April 2005.

A.2)  Capital Gains

A.2.1)  Individuals are taxed at a flat rate (15%) capital gains net of losses carried out with the onerous transfer of shares and other securities held for less than a year by the transfer or under paragraph 1 of Article 13 of Law No. 127/IV/95, June,26;

B)  Companies: are thought of as income or corporate earnings in accordance with Article 27 of Decree-Law No. 1 / 96, January,15.

C) Treasury Securities - are not subject to tax

D)  Corporate-Bonds are taxed at a rate of 5% by the end of 2009

Companies listed on the BVC, receive a 50% reduction of income tax during the first 3 years