GH · AfricaST · Africa
Ghana vs São Tomé and Príncipe: tax rates compared
Ghana has an income tax rate of 35%, 10pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: Ghana sits above it, São Tomé and Príncipe sits below it. Ghana's figure is dated 2026-03-11 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 | GH | ST | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | GH +10 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 15% | 15% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 35% | Source: PwC Worldwide Tax Summaries — Ghana, Individual - Taxes on personal income · as of 2026-03-11 |
| 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 | +10 pp | Ghana higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 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 |
Ghana and São Tomé and Príncipe share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ghana | 15% | Source: Ghana Revenue Authority — VAT · as of 2026-01-01 |
| 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 | 0 pp | displayed rates match |
Ghana and São Tomé and Príncipe share the same VAT rate: 15%. The 181-country average is 15%: Ghana matches the world average, São Tomé and Príncipe matches the world average. Ghana's figure is dated 2026-01-01 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 15% | Source: Ghana Revenue Authority — Capital Gains Tax · as of 2026-07-19 |
| 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 | 0 pp | displayed rates match |
Ghana and São Tomé and Príncipe share the same capital gains tax rate: 15%. The 175-country average is 10.3%: both sit above it. Ghana's figure is dated 2026-07-19 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.