LS · AfricaST · Africa
Lesotho vs São Tomé and Príncipe: tax rates compared
Between the two, Lesotho's income tax rate (30%) tops São Tomé and Príncipe's (25%) by 5pp. The 200-country average is 28%: Lesotho sits above it, São Tomé and Príncipe sits below it. Lesotho's figure is dated 2026-07-20 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 | LS | ST | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | LS +5 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 15% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| 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 | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | 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 | 0 pp | displayed rates match |
There's no gap here — Lesotho and São Tomé and Príncipe both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| 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 | 0 pp | displayed rates match |
There's no gap here — Lesotho and São Tomé and Príncipe both post a VAT rate of 15%. The 181-country average is 15%: Lesotho matches the world average, São Tomé and Príncipe matches the world average.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.