NI · AmericasST · Africa
Nicaragua vs São Tomé and Príncipe: tax rates compared
Nicaragua's income tax rate is 5pp higher than São Tomé and Príncipe's (30% vs 25%). The 200-country average is 28%: Nicaragua sits above it, São Tomé and Príncipe sits below it. Nicaragua's figure is dated 2026-01-12 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 | NI | ST | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | NI +5 pplargest gap |
| Corporate Tax | 30% | 25% | NI +5 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 15% | 15% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| 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 | +5 pp | Nicaragua higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 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 | Nicaragua higher |
Nicaragua'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.
VAT
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| 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 |
Nicaragua's VAT rate is identical to São Tomé and Príncipe's — both sit at 15%. The 181-country average is 15%: Nicaragua matches the world average, São Tomé and Príncipe matches the world average. Nicaragua's figure is dated 2026-01-12 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| 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 |
Nicaragua'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. Nicaragua's figure is dated 2025-10-01 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.