NE · AfricaST · Africa
Niger vs São Tomé and Príncipe: tax rates compared
Between the two, Niger's income tax rate (35%) tops São Tomé and Príncipe's (25%) by 10pp. The 200-country average is 28%: Niger sits above it, São Tomé and Príncipe sits below it. Niger's figure is dated 2010-01-01 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 | NE | ST | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | NE +10 pplargest gap |
| Corporate Tax | 30% | 25% | NE +5 pp |
| VAT | 19% | 15% | NE +4 pp |
| Capital Gains Tax | 7% | 15% | ST +8 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| 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 | +10 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 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 | Niger higher |
Between the two, Niger's corporate tax rate (30%) tops São Tomé and Príncipe's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| 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 | +4 pp | Niger higher |
Between the two, Niger's VAT rate (19%) tops São Tomé and Príncipe's (15%) by 4pp. The 181-country average is 15%: Niger sits above it, São Tomé and Príncipe matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 7% | Source: Direction Générale des Impôts, Ministère des Finances (Niger) — Code Général des Impôts 2025, Article 74 (archived; live site unreachable) · as of 2025-01-01 |
| 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 | −8 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops Niger's (7%) by 8pp. The 175-country average is 10.3%: Niger sits below it, São Tomé and Príncipe sits above it. Niger'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.
Not covered for both countries yet: Crypto Tax, Wealth Tax.