MT · EuropeST · Africa
Malta vs São Tomé and Príncipe: tax rates compared
Malta's income tax rate is 10pp higher than São Tomé and Príncipe's (35% vs 25%). The 200-country average is 28%: Malta sits above it, São Tomé and Príncipe sits below it. Malta's figure is dated 2026-01-01 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 | MT | ST | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | MT +10 pp |
| Corporate Tax | 35% | 25% | MT +10 pp |
| VAT | 18% | 15% | MT +3 pp |
| Capital Gains Tax | 0% | 15% | ST +15 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| 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 | +10 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | 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 | +10 pp | Malta higher |
Malta's corporate tax rate is 10pp higher than São Tomé and Príncipe's (35% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| 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 | Malta higher |
Malta's VAT rate is 3pp higher than São Tomé and Príncipe's (18% vs 15%). The 181-country average is 15%: Malta sits above it, São Tomé and Príncipe matches the world average. Malta's figure is dated 2026-02-19 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| 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 |
São Tomé and Príncipe's capital gains tax rate is 15pp higher than Malta's (15% vs 0%). The 175-country average is 10.3%: Malta sits below it, São Tomé and Príncipe sits above it. Malta's figure is dated 2026-02-19 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.