BW · AfricaST · Africa
Botswana vs São Tomé and Príncipe: tax rates compared
Botswana and São Tomé and Príncipe share the same income tax rate: 25%. The 200-country average is 28%: both sit below it. Botswana's figure is dated 2026-01-09 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 | BW | ST | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 22% | 25% | ST +3 pp |
| VAT | 14% | 15% | ST +1 pp |
| Capital Gains Tax | 25% | 15% | BW +10 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Taxes on personal income) · as of 2026-01-09 |
| 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 |
|---|---|---|
| Botswana | 22% | 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 | −3 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a corporate tax rate of 25%, 3pp above Botswana's 22%. The 201-country average is 22.6%: Botswana sits below it, São Tomé and Príncipe sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| 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 | −1 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a VAT rate of 15%, 1pp above Botswana's 14%. The 181-country average is 15%: Botswana sits below it, São Tomé and Príncipe matches the world average. Botswana's figure is dated 2026-01-09 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09 |
| 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 | +10 pp | Botswana higher |
Botswana has a capital gains tax rate of 25%, 10pp above São Tomé and Príncipe's 15%. The 175-country average is 10.3%: both sit above it. Botswana's figure is dated 2026-01-09 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.