GI · EuropeST · Africa
Gibraltar vs São Tomé and Príncipe: tax rates compared
Gibraltar has an income tax rate of 39%, 14pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: Gibraltar sits above it, São Tomé and Príncipe sits below it. Gibraltar's figure is dated 2026-03-10 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | GI | ST | Difference |
|---|---|---|---|
| Income Tax | 39% | 25% | GI +14 pp |
| Corporate Tax | 15% | 25% | ST +10 pp |
| Capital Gains Tax | 0% | 15% | ST +15 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| 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 | +14 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 15% | 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 | −10 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a corporate tax rate of 25%, 10pp above Gibraltar's 15%. The 201-country average is 22.6%: Gibraltar sits below it, São Tomé and Príncipe sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| 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 | −15 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a capital gains tax rate of 15%, 15pp above Gibraltar's 0%. The 175-country average is 10.3%: Gibraltar sits below it, São Tomé and Príncipe sits above it. Gibraltar's figure is dated 2026-03-10 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.