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Ireland vs São Tomé and Príncipe: tax rates compared

Ireland has an income tax rate of 48%, 23pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: Ireland sits above it, São Tomé and Príncipe sits below it. Ireland'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

0102030405060Income25%48%Corporate12.5%25%VAT15%23%Capital Gains15%33%
four shared taxes, side by side
Tax IE STDifference
Income Tax48%25%IE +23 pplargest gap
Corporate Tax12.5%25%ST +12.5 pp
VAT23%15%IE +8 pp
Capital Gains Tax33%15%IE +18 pp

Income Tax

Income Tax, side by side
CountryRateSource
Ireland48%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+23 ppIreland higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Ireland12.5%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−12.5 ppSão Tomé and Príncipe higher

São Tomé and Príncipe has a corporate tax rate of 25%, 12.5pp above Ireland's 12.5%. The 201-country average is 22.6%: Ireland sits below it, São Tomé and Príncipe sits above it.

VAT

VAT, side by side
CountryRateSource
Ireland23%Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06
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+8 ppIreland higher

Ireland has a VAT rate of 23%, 8pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: Ireland sits above it, São Tomé and Príncipe matches the world average. Ireland's figure is dated 2026-03-06 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
Ireland33%Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06
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+18 ppIreland higher

Ireland has a capital gains tax rate of 33%, 18pp above São Tomé and Príncipe's 15%. The 175-country average is 10.3%: both sit above it. Ireland's figure is dated 2026-03-06 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.