AD · EuropeST · Africa
Andorra vs São Tomé and Príncipe: tax rates compared
São Tomé and Príncipe has an income tax rate of 25%, 15pp above Andorra's 10%. The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | ST | Difference |
|---|---|---|---|
| Income Tax | 10% | 25% | ST +15 pplargest gap |
| Corporate Tax | 10% | 25% | ST +15 pp |
| VAT | 4.5% | 15% | ST +10.5 pp |
| Capital Gains Tax | 0% | 15% | ST +15 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| São Tomé and Príncipe | 25% | Source: Diário da República (official gazette), São Tomé e Príncipe — Lei n.º 11/2009, Código do Imposto sobre o Rendimento das Pessoas Singulares (IRS), Art. 66 · as of 2009-10-08 |
| Difference | −15 pp | São Tomé and Príncipe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a corporate tax rate of 25%, 15pp above Andorra's 10%. The 201-country average is 22.6%: Andorra sits below it, São Tomé and Príncipe sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| São Tomé and Príncipe | 15% | Source: Ministério do Planeamento, Finanças e Economia Azul (São Tomé e Príncipe) — Manual do IVA 2023 · as of 2023-06-01 |
| Difference | −10.5 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a VAT rate of 15%, 10.5pp above Andorra's 4.5%. The 181-country average is 15%: Andorra sits below it, São Tomé and Príncipe matches the world average. Andorra's figure is dated 2014-07-30 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 0% | Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19 |
| São Tomé and Príncipe | 15% | Source: Diário da República (official gazette), São Tomé e Príncipe — Lei n.º 11/2009, Código do Imposto sobre o Rendimento das Pessoas Singulares (IRS), Articles 27, 69 and 70 · as of 2009-10-08 |
| Difference | −15 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a capital gains tax rate of 15%, 15pp above Andorra's 0%. The 175-country average is 10.3%: Andorra sits below it, São Tomé and Príncipe sits above it. Andorra's figure is dated 2023-01-19 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.