FM · OceaniaST · Africa
Micronesia vs São Tomé and Príncipe: tax rates compared
São Tomé and Príncipe's income tax rate is 15pp higher than Micronesia's (25% vs 10%). The 200-country average is 28%: both sit below it. Micronesia's figure is dated 2026-07-20 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 | FM | ST | Difference |
|---|---|---|---|
| Income Tax | 10% | 25% | ST +15 pplargest gap |
| Corporate Tax | 30% | 25% | FM +5 pp |
| Capital Gains Tax | 0% | 15% | ST +15 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Micronesia | 10% | Source: Code of the Federated States of Micronesia, Title 54 (Taxation and Customs), Section 121 · as of 2026-07-20 |
| 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 | São Tomé and Príncipe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Micronesia | 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 | Micronesia higher |
Micronesia's corporate tax rate is 5pp higher than São Tomé and Príncipe's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Micronesia | 0% | Source: Code of the Federated States of Micronesia, Title 54 — Taxation and Customs · as of 2026-07-19 |
| 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 Micronesia's (15% vs 0%). The 175-country average is 10.3%: Micronesia sits below it, São Tomé and Príncipe sits above it. Micronesia's figure is dated 2026-07-19 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.