FR · EuropeST · Africa
France vs São Tomé and Príncipe: tax rates compared
France's income tax rate is 30.4pp higher than São Tomé and Príncipe's (55.4% vs 25%). The 200-country average is 28%: France sits above it, São Tomé and Príncipe sits below it. France'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 | FR | ST | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 25% | FR +30.4 pplargest gap |
| Corporate Tax | 36.1% | 25% | FR +11.1 pp |
| VAT | 20% | 15% | FR +5 pp |
| Capital Gains Tax | 31.4% | 15% | FR +16.4 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +30.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +11.1 pp | France higher |
France's corporate tax rate is 11.1pp higher than São Tomé and Príncipe's (36.1% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| 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 | +5 pp | France higher |
France's VAT rate is 5pp higher than São Tomé and Príncipe's (20% vs 15%). The 181-country average is 15%: France sits above it, São Tomé and Príncipe matches the world average. France's figure is dated 2026-04-24 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| 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 | +16.4 pp | France higher |
France's capital gains tax rate is 16.4pp higher than São Tomé and Príncipe's (31.4% vs 15%). The 175-country average is 10.3%: both sit above it. France'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.
Not covered for both countries yet: Crypto Tax, Wealth Tax.