NL · EuropeST · Africa
Netherlands vs São Tomé and Príncipe: tax rates compared
Netherlands has an income tax rate of 49.5%, 24.5pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: Netherlands sits above it, São Tomé and Príncipe sits below it. Netherlands's figure is dated 2025-01-01 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 | NL | ST | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 25% | NL +24.5 pplargest gap |
| Corporate Tax | 25.8% | 25% | NL +0.8 pp |
| VAT | 21% | 15% | NL +6 pp |
| Capital Gains Tax | 36% | 15% | NL +21 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| 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 | +24.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 25.8% | 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 | +0.8 pp | Netherlands higher |
Netherlands has a corporate tax rate of 25.8%, 0.8pp above São Tomé and Príncipe's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| 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 | Netherlands higher |
Netherlands has a VAT rate of 21%, 6pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: Netherlands sits above it, São Tomé and Príncipe matches the world average. Netherlands's figure is dated 2026-05-29 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| 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 | +21 pp | Netherlands higher |
Netherlands has a capital gains tax rate of 36%, 21pp above São Tomé and Príncipe's 15%. The 175-country average is 10.3%: both sit above it. Netherlands's figure is dated 2026-05-29 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.