CR · AmericasST · Africa
Costa Rica vs São Tomé and Príncipe: tax rates compared
Costa Rica's income tax rate is identical to São Tomé and Príncipe's — both sit at 25%. The 200-country average is 28%: both sit below it. Costa Rica'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 | CR | ST | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 30% | 25% | CR +5 pplargest gap |
| VAT | 13% | 15% | ST +2 pp |
| Capital Gains Tax | 15% | 15% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 25% | 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 | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | 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 | +5 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 5pp higher than São Tomé and Príncipe's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| 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 | −2 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's VAT rate is 2pp higher than Costa Rica's (15% vs 13%). The 181-country average is 15%: Costa Rica sits below it, São Tomé and Príncipe matches the world average. Costa Rica's figure is dated 2026-06-30 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| 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 | 0 pp | displayed rates match |
Costa Rica's capital gains tax rate is identical to São Tomé and Príncipe's — both sit at 15%. The 175-country average is 10.3%: both sit above it. Costa Rica's figure is dated 2026-06-30 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.