BE · EuropeST · Africa
Belgium vs São Tomé and Príncipe: tax rates compared
Between the two, Belgium's income tax rate (52.7%) tops São Tomé and Príncipe's (25%) by 27.7pp. The 200-country average is 28%: Belgium sits above it, São Tomé and Príncipe sits below it. Belgium's figure is dated 2025-01-01 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 | BE | ST | Difference |
|---|---|---|---|
| Income Tax | 52.7% | 25% | BE +27.7 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 21% | 15% | BE +6 pp |
| Capital Gains Tax | 10% | 15% | ST +5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 52.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| 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 | +27.7 pp | Belgium higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 25% | 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 | 0 pp | displayed rates match |
There's no gap here — Belgium and São Tomé and Príncipe both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belgium | 21% | Source: PWC Worldwide Tax Summaries — Belgium (Corporate, Other taxes) · as of 2026-02-13 |
| 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 | +6 pp | Belgium higher |
Between the two, Belgium's VAT rate (21%) tops São Tomé and Príncipe's (15%) by 6pp. The 181-country average is 15%: Belgium sits above it, São Tomé and Príncipe matches the world average. Belgium's figure is dated 2026-02-13 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 10% | Source: KPMG TaxNewsFlash — Belgium: New capital gains tax approved by Parliament · as of 2026-01-01 |
| 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 | −5 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops Belgium's (10%) by 5pp. The 175-country average is 10.3%: Belgium sits below it, São Tomé and Príncipe sits above it. Belgium's figure is dated 2026-01-01 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.