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Italy vs São Tomé and Príncipe: tax rates compared

Italy has an income tax rate of 47.2%, 22.2pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: Italy sits above it, São Tomé and Príncipe sits below it. Italy'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%47.2%Corporate25%27.8%VAT15%22%Capital Gains15%26%
four shared taxes, side by side
Tax IT STDifference
Income Tax47.2%25%IT +22.2 pplargest gap
Corporate Tax27.8%25%IT +2.8 pp
VAT22%15%IT +7 pp
Capital Gains Tax26%15%IT +11 pp

Income Tax

Income Tax, side by side
CountryRateSource
Italy47.2%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+22.2 ppItaly higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Italy27.8%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+2.8 ppItaly higher

Italy has a corporate tax rate of 27.8%, 2.8pp above São Tomé and Príncipe's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Italy22%Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13
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+7 ppItaly higher

Italy has a VAT rate of 22%, 7pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: Italy sits above it, São Tomé and Príncipe matches the world average. Italy's figure is dated 2026-07-13 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
Italy26%Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01
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+11 ppItaly higher

Italy has a capital gains tax rate of 26%, 11pp above São Tomé and Príncipe's 15%. The 175-country average is 10.3%: both sit above it. Italy's figure is dated 2019-01-01 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.