LB · AsiaST · Africa
Lebanon vs São Tomé and Príncipe: tax rates compared
There's no gap here — Lebanon and São Tomé and Príncipe both post an income tax rate of 25%. The 200-country average is 28%: both sit below it. Lebanon's figure is dated 2026-07-01 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
| Tax | LB | ST | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 17% | 25% | ST +8 pp |
| VAT | 11% | 15% | ST +4 pp |
| Capital Gains Tax | 0% | 15% | ST +15 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lebanon | 25% | Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Taxes on personal income) · as of 2026-07-01 |
| 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 | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lebanon | 17% | 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 | −8 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's corporate tax rate (25%) tops Lebanon's (17%) by 8pp. The 201-country average is 22.6%: Lebanon sits below it, São Tomé and Príncipe sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lebanon | 11% | Source: PWC Worldwide Tax Summaries — Lebanon (Corporate, Other taxes) · as of 2026-07-01 |
| 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 | −4 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's VAT rate (15%) tops Lebanon's (11%) by 4pp. The 181-country average is 15%: Lebanon sits below it, São Tomé and Príncipe matches the world average. Lebanon's figure is dated 2026-07-01 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Lebanon | 0% | Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Income determination) · as of 2026-07-01 |
| 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 |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops Lebanon's (0%) by 15pp. The 175-country average is 10.3%: Lebanon sits below it, São Tomé and Príncipe sits above it. Lebanon's figure is dated 2026-07-01 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.