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Estonia vs São Tomé and Príncipe: tax rates compared

São Tomé and Príncipe's income tax rate is 3pp higher than Estonia's (25% vs 22%). The 200-country average is 28%: both sit below it. Estonia'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

0102030405060Income22%25%Corporate22%25%VAT15%24%Capital Gains15%22%
four shared taxes, side by side
Tax EE STDifference
Income Tax22%25%ST +3 pp
Corporate Tax22%25%ST +3 pp
VAT24%15%EE +9 pplargest gap
Capital Gains Tax22%15%EE +7 pp

Income Tax

Income Tax, side by side
CountryRateSource
Estonia22%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
São Tomé and Príncipe25%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−3 ppSão Tomé and Príncipe higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Estonia22%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
São Tomé and Príncipe25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−3 ppSão Tomé and Príncipe higher

São Tomé and Príncipe's corporate tax rate is 3pp higher than Estonia's (25% vs 22%). The 201-country average is 22.6%: Estonia sits below it, São Tomé and Príncipe sits above it.

VAT

VAT, side by side
CountryRateSource
Estonia24%Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01
São Tomé and Príncipe15%Source: Ministério do Planeamento, Finanças e Economia Azul (São Tomé e Príncipe) — Manual do IVA 2023 · as of 2023-06-01
Difference+9 ppEstonia higher

Estonia's VAT rate is 9pp higher than São Tomé and Príncipe's (24% vs 15%). The 181-country average is 15%: Estonia sits above it, São Tomé and Príncipe matches the world average. Estonia's figure is dated 2025-07-01 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Estonia22%Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29
São Tomé and Príncipe15%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+7 ppEstonia higher

Estonia's capital gains tax rate is 7pp higher than São Tomé and Príncipe's (22% vs 15%). The 175-country average is 10.3%: both sit above it. Estonia's figure is dated 2026-05-29 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.