PW · OceaniaST · Africa
Palau vs São Tomé and Príncipe: tax rates compared
São Tomé and Príncipe's income tax rate is 13pp higher than Palau's (25% vs 12%). The 200-country average is 28%: both sit below it. Palau's figure is dated 2026-07-20 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | PW | ST | Difference |
|---|---|---|---|
| Income Tax | 12% | 25% | ST +13 pp |
| VAT | 10% | 15% | ST +5 pp |
| Capital Gains Tax | 0% | 15% | ST +15 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Palau | 12% | Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20 |
| 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 | −13 pp | São Tomé and Príncipe higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Palau | 10% | Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01 |
| 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 | −5 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's VAT rate is 5pp higher than Palau's (15% vs 10%). The 181-country average is 15%: Palau sits below it, São Tomé and Príncipe matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Palau | 0% | Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19 |
| 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 |
São Tomé and Príncipe's capital gains tax rate is 15pp higher than Palau's (15% vs 0%). The 175-country average is 10.3%: Palau sits below it, São Tomé and Príncipe sits above it. Palau's figure is dated 2026-07-19 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Not covered for both countries yet: Corporate Tax, Crypto Tax, Wealth Tax.