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Romania vs São Tomé and Príncipe: tax rates compared

São Tomé and Príncipe has an income tax rate of 25%, 15pp above Romania's 10%. The 200-country average is 28%: both sit below it. Romania's figure is dated 2026-03-30 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

0102030405060Income10%25%Corporate16%25%VAT15%21%Capital Gains3%15%
four shared taxes, side by side
Tax RO STDifference
Income Tax10%25%ST +15 pplargest gap
Corporate Tax16%25%ST +9 pp
VAT21%15%RO +6 pp
Capital Gains Tax3%15%ST +12 pp

Income Tax

Income Tax, side by side
CountryRateSource
Romania10%Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30
São Tomé and Príncipe25%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 ppSão Tomé and Príncipe higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Romania16%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
São Tomé and Príncipe25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−9 ppSão Tomé and Príncipe higher

São Tomé and Príncipe has a corporate tax rate of 25%, 9pp above Romania's 16%. The 201-country average is 22.6%: Romania sits below it, São Tomé and Príncipe sits above it.

VAT

VAT, side by side
CountryRateSource
Romania21%Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30
São Tomé and Príncipe15%Source: Ministério do Planeamento, Finanças e Economia Azul (São Tomé e Príncipe) — Manual do IVA 2023 · as of 2023-06-01
Difference+6 ppRomania higher

Romania has a VAT rate of 21%, 6pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: Romania sits above it, São Tomé and Príncipe matches the world average. Romania's figure is dated 2026-03-30 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Romania3%Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30
São Tomé and Príncipe15%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−12 ppSão Tomé and Príncipe higher

São Tomé and Príncipe has a capital gains tax rate of 15%, 12pp above Romania's 3%. The 175-country average is 10.3%: Romania sits below it, São Tomé and Príncipe sits above it. Romania's figure is dated 2026-03-30 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.