KI · OceaniaST · Africa
Kiribati vs São Tomé and Príncipe: tax rates compared
Between the two, Kiribati's income tax rate (30%) tops São Tomé and Príncipe's (25%) by 5pp. The 200-country average is 28%: Kiribati sits above it, São Tomé and Príncipe sits below it. Kiribati's figure is dated 2014-01-01 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 | KI | ST | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | KI +5 pp |
| Corporate Tax | 35% | 25% | KI +10 pplargest gap |
| VAT | 12.5% | 15% | ST +2.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| 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 | +5 pp | Kiribati higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Kiribati higher |
Between the two, Kiribati's corporate tax rate (35%) tops São Tomé and Príncipe's (25%) by 10pp. The 201-country average is 22.6%: both sit above it. Kiribati's figure is dated 2001-01-01 and São Tomé and Príncipe's 2025-01-01, so the two rates come from different data vintages.
VAT
| Country | Rate | Source |
|---|---|---|
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| 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 | −2.5 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's VAT rate (15%) tops Kiribati's (12.5%) by 2.5pp. The 181-country average is 15%: Kiribati sits below it, São Tomé and Príncipe matches the world average. Kiribati's figure is dated 2024-05-31 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.