DO · AmericasST · Africa
Dominican Republic vs São Tomé and Príncipe: tax rates compared
Dominican Republic and São Tomé and Príncipe share the same income tax rate: 25%. The 200-country average is 28%: both sit below it. Dominican Republic's figure is dated 2025-12-05 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 | DO | ST | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 27% | 25% | DO +2 pp |
| VAT | 18% | 15% | DO +3 pp |
| Capital Gains Tax | 25% | 15% | DO +10 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| 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 |
|---|---|---|
| Dominican Republic | 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 | Dominican Republic higher |
Dominican Republic has a corporate tax rate of 27%, 2pp above São Tomé and Príncipe's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 18% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Corporate, Other taxes) · as of 2025-12-05 |
| 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 | +3 pp | Dominican Republic higher |
Dominican Republic has a VAT rate of 18%, 3pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: Dominican Republic sits above it, São Tomé and Príncipe matches the world average. Dominican Republic's figure is dated 2025-12-05 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| 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 | Dominican Republic higher |
Dominican Republic 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. Dominican Republic's figure is dated 2025-12-05 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.