CG · AfricaST · Africa
Republic of the Congo vs São Tomé and Príncipe: tax rates compared
Republic of the Congo has an income tax rate of 40%, 15pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: Republic of the Congo sits above it, São Tomé and Príncipe sits below it. Republic of the Congo's figure is dated 2025-12-10 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 | CG | ST | Difference |
|---|---|---|---|
| Income Tax | 40% | 25% | CG +15 pp |
| Corporate Tax | 28% | 25% | CG +3 pp |
| VAT | 18.9% | 15% | CG +3.9 pp |
| Capital Gains Tax | 40% | 15% | CG +25 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| 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 | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 28% | 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 | +3 pp | Republic of the Congo higher |
Republic of the Congo has a corporate tax rate of 28%, 3pp above São Tomé and Príncipe's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| 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 | +3.9 pp | Republic of the Congo higher |
Republic of the Congo has a VAT rate of 18.9%, 3.9pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: Republic of the Congo sits above it, São Tomé and Príncipe matches the world average. Republic of the Congo's figure is dated 2025-12-10 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| 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 | +25 pp | Republic of the Congo higher |
Republic of the Congo has a capital gains tax rate of 40%, 25pp above São Tomé and Príncipe's 15%. The 175-country average is 10.3%: both sit above it. Republic of the Congo's figure is dated 2025-12-10 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.