WS · OceaniaST · Africa
Samoa vs São Tomé and Príncipe: tax rates compared
Between the two, Samoa's income tax rate (27%) tops São Tomé and Príncipe's (25%) by 2pp. The 200-country average is 28%: both sit below it. Samoa's figure is dated 2019-01-30 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
| Tax | WS | ST | Difference |
|---|---|---|---|
| Income Tax | 27% | 25% | WS +2 pp |
| Corporate Tax | 27% | 25% | WS +2 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 27% | 15% | WS +12 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| 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 | +2 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | 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 | +2 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops São Tomé and Príncipe's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| 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 | 0 pp | displayed rates match |
There's no gap here — Samoa and São Tomé and Príncipe both post a VAT rate of 15%. The 181-country average is 15%: Samoa matches the world average, São Tomé and Príncipe matches the world average. Samoa's figure is dated 2015-11-05 and São Tomé and Príncipe's 2023-06-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| 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 | +12 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops São Tomé and Príncipe's (15%) by 12pp. The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 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.