CL · AmericasST · Africa
Chile vs São Tomé and Príncipe: tax rates compared
Chile's income tax rate is 15pp higher than São Tomé and Príncipe's (40% vs 25%). The 200-country average is 28%: Chile sits above it, São Tomé and Príncipe sits below it. Chile'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 | CL | ST | Difference |
|---|---|---|---|
| Income Tax | 40% | 25% | CL +15 pplargest gap |
| Corporate Tax | 27% | 25% | CL +2 pp |
| VAT | 19% | 15% | CL +4 pp |
| Capital Gains Tax | 10% | 15% | ST +5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | 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 | +15 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | +2 pp | Chile higher |
Chile's corporate tax rate is 2pp higher than São Tomé and Príncipe's (27% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| 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 | +4 pp | Chile higher |
Chile's VAT rate is 4pp higher than São Tomé and Príncipe's (19% vs 15%). The 181-country average is 15%: Chile sits above it, São Tomé and Príncipe matches the world average. Chile's figure is dated 2025-12-19 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| 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 |
São Tomé and Príncipe's capital gains tax rate is 5pp higher than Chile's (15% vs 10%). The 175-country average is 10.3%: Chile sits below it, São Tomé and Príncipe sits above it. Chile's figure is dated 2022-02-04 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.