DE · EuropeST · Africa
Germany vs São Tomé and Príncipe: tax rates compared
Germany's income tax rate is 22.5pp higher than São Tomé and Príncipe's (47.5% vs 25%). The 200-country average is 28%: Germany sits above it, São Tomé and Príncipe sits below it. Germany'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 | DE | ST | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 25% | DE +22.5 pplargest gap |
| Corporate Tax | 30.1% | 25% | DE +5.1 pp |
| VAT | 19% | 15% | DE +4 pp |
| Capital Gains Tax | 25% | 15% | DE +10 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +22.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +5.1 pp | Germany higher |
Germany's corporate tax rate is 5.1pp higher than São Tomé and Príncipe's (30.1% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (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 | +4 pp | Germany higher |
Germany's VAT rate is 4pp higher than São Tomé and Príncipe's (19% vs 15%). The 181-country average is 15%: Germany sits above it, São Tomé and Príncipe matches the world average. Germany'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 |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, 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 | +10 pp | Germany higher |
Germany's capital gains tax rate is 10pp higher than São Tomé and Príncipe's (25% vs 15%). The 175-country average is 10.3%: both sit above it. Germany'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.