MW · AfricaST · Africa
Malawi vs São Tomé and Príncipe: tax rates compared
Malawi has an income tax rate of 40%, 15pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: Malawi sits above it, São Tomé and Príncipe sits below it. Malawi's figure is dated 2025-12-30 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 | MW | ST | Difference |
|---|---|---|---|
| Income Tax | 40% | 25% | MW +15 pp |
| Corporate Tax | 30% | 25% | MW +5 pp |
| VAT | 17.5% | 15% | MW +2.5 pp |
| Capital Gains Tax | 40% | 15% | MW +25 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: Taxation (Amendment) (No. 2) Act, 2025 (Malawi Revenue Authority) · as of 2025-12-30 |
| 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 | +15 pp | Malawi higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 30% | 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 | +5 pp | Malawi higher |
Malawi has a corporate tax rate of 30%, 5pp above São Tomé and Príncipe's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malawi | 17.5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Malawi · as of 2026-01-01 |
| 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 | +2.5 pp | Malawi higher |
Malawi has a VAT rate of 17.5%, 2.5pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: Malawi sits above it, São Tomé and Príncipe matches the world average. Malawi's figure is dated 2026-01-01 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Malawi · as of 2025-10-01 |
| 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 | +25 pp | Malawi higher |
Malawi has a capital gains tax rate of 40%, 25pp above São Tomé and Príncipe's 15%. The 175-country average is 10.3%: both sit above it. Malawi's figure is dated 2025-10-01 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.