DJ · AfricaST · Africa
Djibouti vs São Tomé and Príncipe: tax rates compared
Djibouti's income tax rate is 5pp higher than São Tomé and Príncipe's (30% vs 25%). The 200-country average is 28%: Djibouti sits above it, São Tomé and Príncipe sits below it. Djibouti's figure is dated 2011-01-01 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DJ | ST | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | DJ +5 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 7% | 15% | ST +8 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 30% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01 |
| 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 | +5 pp | Djibouti higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 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 |
Djibouti's corporate tax rate is identical to São Tomé and Príncipe's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Djibouti | 7% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01 |
| 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 | −8 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's VAT rate is 8pp higher than Djibouti's (15% vs 7%). The 181-country average is 15%: Djibouti sits below it, São Tomé and Príncipe matches the world average. Djibouti's figure is dated 2011-01-01 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.