BZ · AmericasST · Africa
Belize vs São Tomé and Príncipe: tax rates compared
There's no gap here — Belize and São Tomé and Príncipe both post an income tax rate of 25%. The 200-country average is 28%: both sit below it. Belize'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 | BZ | ST | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 0% | 25% | ST +25 pplargest gap |
| VAT | 12.5% | 15% | ST +2.5 pp |
| Capital Gains Tax | 0% | 15% | ST +15 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 25% | Source: Belize Income and Business Tax (Amendment) Act, 2024 (No. 40 of 2024) · 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 | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 0% | 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 | −25 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's corporate tax rate (25%) tops Belize's (0%) by 25pp. The 201-country average is 22.6%: Belize sits below it, São Tomé and Príncipe sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belize | 12.5% | Source: Belize Tax Service — General Sales Tax Act (Chapter 63, Revised Edition 2011) · as of 2011-12-31 |
| 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 | −2.5 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's VAT rate (15%) tops Belize's (12.5%) by 2.5pp. The 181-country average is 15%: Belize sits below it, São Tomé and Príncipe matches the world average. Belize's figure is dated 2011-12-31 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 0% | Source: Belize Income and Business Tax Act (Chapter 55, Revised Edition 2020) · as of 2020-12-31 |
| 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 |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops Belize's (0%) by 15pp. The 175-country average is 10.3%: Belize sits below it, São Tomé and Príncipe sits above it. Belize's figure is dated 2020-12-31 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.