ML · AfricaST · Africa
Mali vs São Tomé and Príncipe: tax rates compared
Mali has an income tax rate of 37%, 12pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: Mali sits above it, São Tomé and Príncipe sits below it. Mali's figure is dated 2015-07-01 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 | ML | ST | Difference |
|---|---|---|---|
| Income Tax | 37% | 25% | ML +12 pplargest gap |
| Corporate Tax | 30% | 25% | ML +5 pp |
| VAT | 18% | 15% | ML +3 pp |
| Capital Gains Tax | 7% | 15% | ST +8 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 37% | Source: Code Général des Impôts du Mali — Direction Générale des Impôts (Article 10) · as of 2015-07-01 |
| 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 | +12 pp | Mali higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 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 | Mali higher |
Mali 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 |
|---|---|---|
| Mali | 18% | Source: Direction Générale des Impôts du Mali — "C'est quoi la TVA" (La Taxe sur la Valeur Ajoutée N°1) · as of 2020-04-01 |
| 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 | +3 pp | Mali higher |
Mali has a VAT rate of 18%, 3pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: Mali sits above it, São Tomé and Príncipe matches the world average. Mali's figure is dated 2020-04-01 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 7% | Source: Direction Générale des Impôts du Mali — Code Général des Impôts, Article 129 · as of 2017-01-01 |
| 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 | −8 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a capital gains tax rate of 15%, 8pp above Mali's 7%. The 175-country average is 10.3%: Mali sits below it, São Tomé and Príncipe sits above it. Mali's figure is dated 2017-01-01 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.