LU · EuropeST · Africa
Luxembourg vs São Tomé and Príncipe: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops São Tomé and Príncipe's (25%) by 20.8pp. The 200-country average is 28%: Luxembourg sits above it, São Tomé and Príncipe sits below it. Luxembourg'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
| Tax | LU | ST | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 25% | LU +20.8 pplargest gap |
| Corporate Tax | 23.9% | 25% | ST +1.1 pp |
| VAT | 17% | 15% | LU +2 pp |
| Capital Gains Tax | 0% | 15% | ST +15 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| 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 | +20.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | 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 | −1.1 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's corporate tax rate (25%) tops Luxembourg's (23.9%) by 1.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| 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 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops São Tomé and Príncipe's (15%) by 2pp. The 181-country average is 15%: Luxembourg sits above it, São Tomé and Príncipe matches the world average. Luxembourg's figure is dated 2026-01-13 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| 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 Luxembourg's (0%) by 15pp. The 175-country average is 10.3%: Luxembourg sits below it, São Tomé and Príncipe sits above it. Luxembourg's figure is dated 2026-01-13 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.