NZ · OceaniaST · Africa
New Zealand vs São Tomé and Príncipe: tax rates compared
Between the two, New Zealand's income tax rate (39%) tops São Tomé and Príncipe's (25%) by 14pp. The 200-country average is 28%: New Zealand sits above it, São Tomé and Príncipe sits below it. New Zealand'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 | NZ | ST | Difference |
|---|---|---|---|
| Income Tax | 39% | 25% | NZ +14 pp |
| Corporate Tax | 28% | 25% | NZ +3 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 0% | 15% | ST +15 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | 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 | +14 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 28% | 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 | +3 pp | New Zealand higher |
Between the two, New Zealand's corporate tax rate (28%) tops São Tomé and Príncipe's (25%) by 3pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| 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 | 0 pp | displayed rates match |
There's no gap here — New Zealand and São Tomé and Príncipe both post a VAT rate of 15%. The 181-country average is 15%: New Zealand matches the world average, São Tomé and Príncipe matches the world average. New Zealand's figure is dated 2026-07-06 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| 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 |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops New Zealand's (0%) by 15pp. The 175-country average is 10.3%: New Zealand sits below it, São Tomé and Príncipe sits above it. New Zealand's figure is dated 2026-07-06 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.