New Statute for Art and Culture Creators and Producers

Law No. 73/X/2026, dated May 8, has been published, approving the Statute for Art and Culture Creators and Producers and establishing, for the first time, a specific framework for those who professionally engage in artistic and cultural activities in Cape Verde.

Although the Act came into force on the day following its publication, the new regime only takes effect 180 days after that date. There is therefore a period between the publication of the Act and the effective application of the new rules, during which the necessary conditions for their implementation must be put in place.

But, in practice, what changes for those who make a living from art and culture?

The new law seeks to provide greater recognition and protection to professionals in the sector, promoting their formalization, access to social protection, and the creation of better conditions for the development of artistic and cultural activities.

This Statute applies to individuals who engage in economic activities related to theater, music, and other artistic and literary pursuits, and who are tax residents of Cape Verde.

Thus, the scope includes, among others, activities related to literature, the performing arts, visual arts, theater, dance, music, audiovisual media, photography, and artistic and cultural production.

To qualify for this status, a professional must demonstrate that they are actively and regularly engaged in artistic work; for this purpose, the law accepts evidence such as contracts, publications, exhibitions, public performances, or other means that substantiate the activity carried out.

In addition, it is necessary to hold a declaration of commencement of tax-registered activity as an arts professional, or to be affiliated with a cultural or artistic organization, as well as to demonstrate relevant qualifications or experience in one’s field of practice.

The application must be accompanied by, among other items, an identification document, an up-to-date artistic resume, and a statement of income or other proof of professional activity.

Once the required documentation has been submitted, recognition is granted through registration with the public entity designated by the government official responsible for the field of Culture; once recognized, the professional becomes entitled to the rights and benefits set forth in the Statute.

The decision must be reached within a maximum of 60 business days following the complete submission of the application. If no decision is issued within this timeframe, a “tacit approval” occurs—meaning the application is deemed approved—should no decision be issued by the first business day following the expiration of the aforementioned period, in accordance with the provisions set forth in Article 19 itself.

Once an individual’s professional status is recognized, it is formalized through the “Creator and Producer of Art and Culture Professional Card.” This card is issued by the Directorate-General for the Arts and is personal and non-transferable.

However, there are specific requirements for the issuance of the card: the professional must engage in artistic activity on a professional basis—either full-time or, at a minimum, on a part-time equivalent—and must possess at least two consecutive years of experience in the artistic sector immediately preceding the application.

Furthermore, the individual must carry out an activity covered by the Statute, be duly registered and in good standing with the tax authorities and the INPS (National Social Security Institute), and, if a foreign national, hold a valid residence permit for Cape Verde.

It should be noted that the card is valid for three years; therefore, its renewal must be requested at least 30 days before the expiration date. It is necessary to demonstrate that the requirements upon which the card was originally granted are still met, including the continued pursuit of artistic activity.

On the other hand, if the card is lost, stolen, or misplaced, the holder must immediately report the situation and request a replacement. Likewise, any change in the circumstances or requirements that served as the basis for the card’s issuance must be communicated to the Directorate-General for the Arts within a maximum period of 30 days.

The law also allows professionals to expand the scope of their card upon acquiring new skills within the areas covered by the Statute; however, they must provide proof of these new skills, and their inclusion remains subject to approval by the competent authority.

With the recognition of the Statute, the professional gains access to a set of rights and support measures designed to facilitate the practice of their professional activity.

Thus, the law provides for access to simplified tax regimes applicable to independent professionals, priority in artistic training and capacity-building programs, and benefits regarding the use of public spaces and cultural infrastructure for hosting events and exhibitions.

Furthermore, it includes support for accessing credit lines or financing for cultural and artistic projects, as well as benefits derived from legislation concerning cultural patronage.

In terms of taxation, the Statute establishes the application of the special legal regime for micro and small enterprises—known as REMPE—provided that the relevant requirements are met.

Another important change relates to social protection.

The new law seeks to integrate art and culture professionals into the social protection system by establishing specific obligations toward the INPS.

In this regard, the professional must notify the INPS of the commencement of their economic activity within 15 days of their corresponding tax registration.

When a professional carries out an activity on a self-employed basis, their enrollment with the INPS takes effect from the start of that activity. The applicable contribution rate is 19.5% of the chosen conventional salary, in accordance with the regime for self-employed workers; however, if the professional is enrolled under the REMPE system, the specific contribution regime for that system applies instead.

Likewise, when an activity comes to an end, this cessation must be reported to the INPS within 30 days of the declaration of cessation for tax purposes. As long as this notification has not been made, the activity is presumed to be ongoing, and the obligation to make contributions therefore remains in effect.

In addition to the above, legal entities—whether for-profit or non-profit—also incur certain obligations when engaging professionals covered by the Statute.

Specifically, such legal entities must verify that the professional is duly registered on the designated platform, with the INPS (National Social Security Institute), and with the tax authority, and that their contribution status is in good standing.

Accordingly, if a professional is not yet registered with the INPS or the tax authority, the contracting entity must, in coordination with the professional, ensure that such registration is completed no later than 15 days after the service has been effectively performed.

Consequently, the hiring of professionals who do not comply with these rules, as well as certain instances of failure to meet contribution obligations, may constitute an administrative offense, without prejudice to any potential civil or criminal liability.

The law also provides for measures designed to facilitate access to the resources necessary for the pursuit of artistic and cultural activities.

Under certain conditions, the importation of equipment intended exclusively for artistic and cultural activities may be exempt from VAT and customs duties; this includes, for example, musical equipment, filming and lighting apparatus, and their respective accessories.

In short, Law No. 73/X/2026 represents an important step in the recognition and organization of artistic and cultural activities in Cape Verde.

By establishing a dedicated statute—including provisions for professional recognition, an official identification card, social protection, a tax framework, and access to various forms of support—the law seeks to provide greater structure and protection to a sector that has often operated informally.

For arts and culture professionals, the primary shift lies in the opportunity to have their work formally recognized and regulated; this brings not only new rights and benefits but also new responsibilities.