LR · AfricaST · Africa
Liberia vs São Tomé and Príncipe: tax rates compared
Liberia and São Tomé and Príncipe share the same income tax rate: 25%. The 200-country average is 28%: both sit below it. Liberia's figure is dated 2026-01-14 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 | LR | ST | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 25% | 25% | match |
| Capital Gains Tax | 25% | 15% | LR +10 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 25% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Taxes on personal income) · as of 2026-01-14 |
| 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 |
|---|---|---|
| Liberia | 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 |
Liberia and São Tomé and Príncipe share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 25% | Source: PWC Worldwide Tax Summaries — Republic of Liberia (Individual, Taxes on personal income) · as of 2026-01-14 |
| 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 | +10 pp | Liberia higher |
Liberia has a capital gains tax rate of 25%, 10pp above São Tomé and Príncipe's 15%. The 175-country average is 10.3%: both sit above it. Liberia's figure is dated 2026-01-14 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.