Cabo Verde exempts imports of health-sector goods from VAT during 2025

What changed in detail

Cabo Verde’s State Budget law for 2025, Lei n.º 45/X/2024 de 30 de dezembro, was published in the Boletim Oficial, I Série, n.º 125, Suplemento, on 30 December 2024 and entered into force on 1 January 2025.

Article 52, “Incentivos ao sector da Saúde”, provides that imports of goods covered by article 60 of the Código dos Benefícios Fiscais (approved by Lei n.º 26/VIII/2013 of 21 January and republished by Lei n.º 86/IX/2020 of 28 April) also enjoy exemption from IVA during 2025.

Article 60 of the Tax Benefits Code grants customs-duty benefits to imports for the health sector. The budget article adds an IVA exemption on top of those benefits (“complementarmente”) for the 2025 year only; it does not amend the Code itself.

What it means

The 2025 exemption is spent, but it has been renewed. The 2026 State Budget (Lei n.º 69/X/2025, Article 60) grants the same complementary IVA exemption during 2026.

Because the IVA exemption lives in each year’s budget law and is limited to that year, it lapses on 31 December unless the next budget repeats it. The scope follows article 60 of the Tax Benefits Code: goods outside that article’s list do not qualify just because they are used in health care.