PY · AmericasST · Africa
Paraguay vs São Tomé and Príncipe: tax rates compared
Between the two, São Tomé and Príncipe's income tax rate (25%) tops Paraguay's (10%) by 15pp. The 200-country average is 28%: both sit below it. Paraguay's figure is dated 2026-02-07 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 | PY | ST | Difference |
|---|---|---|---|
| Income Tax | 10% | 25% | ST +15 pplargest gap |
| Corporate Tax | 10% | 25% | ST +15 pp |
| VAT | 10% | 15% | ST +5 pp |
| Capital Gains Tax | 8% | 15% | ST +7 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Paraguay | 10% | Source: PWC Worldwide Tax Summaries — Paraguay (Individual, Taxes on personal income) · as of 2026-02-07 |
| 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 | −15 pp | São Tomé and Príncipe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Paraguay | 10% | 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 | −15 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's corporate tax rate (25%) tops Paraguay's (10%) by 15pp. The 201-country average is 22.6%: Paraguay sits below it, São Tomé and Príncipe sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Paraguay | 10% | Source: PWC Worldwide Tax Summaries — Paraguay (Corporate, Other taxes) · as of 2026-02-07 |
| 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 |
Between the two, São Tomé and Príncipe's VAT rate (15%) tops Paraguay's (10%) by 5pp. The 181-country average is 15%: Paraguay sits below it, São Tomé and Príncipe matches the world average. Paraguay's figure is dated 2026-02-07 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Paraguay | 8% | Source: PWC Worldwide Tax Summaries — Paraguay (Individual, Taxes on personal income) · as of 2026-02-07 |
| 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 | −7 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops Paraguay's (8%) by 7pp. The 175-country average is 10.3%: Paraguay sits below it, São Tomé and Príncipe sits above it. Paraguay's figure is dated 2026-02-07 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.