ME · EuropeST · Africa
Montenegro vs São Tomé and Príncipe: tax rates compared
São Tomé and Príncipe's income tax rate is 10pp higher than Montenegro's (25% vs 15%). The 200-country average is 28%: both sit below it. Montenegro's figure is dated 2026-03-27 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 | ME | ST | Difference |
|---|---|---|---|
| Income Tax | 15% | 25% | ST +10 pplargest gap |
| Corporate Tax | 15% | 25% | ST +10 pp |
| VAT | 21% | 15% | ME +6 pp |
| Capital Gains Tax | 15% | 15% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| 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 | São Tomé and Príncipe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | 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 | São Tomé and Príncipe higher |
São Tomé and Príncipe's corporate tax rate is 10pp higher than Montenegro's (25% vs 15%). The 201-country average is 22.6%: Montenegro sits below it, São Tomé and Príncipe sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| 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 | +6 pp | Montenegro higher |
Montenegro's VAT rate is 6pp higher than São Tomé and Príncipe's (21% vs 15%). The 181-country average is 15%: Montenegro sits above it, São Tomé and Príncipe matches the world average. Montenegro's figure is dated 2026-03-27 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| 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 | 0 pp | displayed rates match |
Montenegro's capital gains tax rate is identical to São Tomé and Príncipe's — both sit at 15%. The 175-country average is 10.3%: both sit above it. Montenegro's figure is dated 2026-03-27 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.