PT · EuropeST · Africa
Portugal vs São Tomé and Príncipe: tax rates compared
Portugal's income tax rate is 28pp higher than São Tomé and Príncipe's (53% vs 25%). The 200-country average is 28%: Portugal sits above it, São Tomé and Príncipe sits below it. Portugal'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 | PT | ST | Difference |
|---|---|---|---|
| Income Tax | 53% | 25% | PT +28 pplargest gap |
| Corporate Tax | 30.5% | 25% | PT +5.5 pp |
| VAT | 23% | 15% | PT +8 pp |
| Capital Gains Tax | 28% | 15% | PT +13 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 53% | 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 | +28 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 30.5% | 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 | +5.5 pp | Portugal higher |
Portugal's corporate tax rate is 5.5pp higher than São Tomé and Príncipe's (30.5% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| 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 | +8 pp | Portugal higher |
Portugal's VAT rate is 8pp higher than São Tomé and Príncipe's (23% vs 15%). The 181-country average is 15%: Portugal sits above it, São Tomé and Príncipe matches the world average. Portugal's figure is dated 2026-07-24 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| 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 | +13 pp | Portugal higher |
Portugal's capital gains tax rate is 13pp higher than São Tomé and Príncipe's (28% vs 15%). The 175-country average is 10.3%: both sit above it. Portugal's figure is dated 2026-07-24 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.