SM · EuropeST · Africa
San Marino vs São Tomé and Príncipe: tax rates compared
San Marino has an income tax rate of 35%, 10pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: San Marino sits above it, São Tomé and Príncipe sits below it. San Marino's figure is dated 2025-12-12 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | SM | ST | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | SM +10 pplargest gap |
| Corporate Tax | 17% | 25% | ST +8 pp |
| Capital Gains Tax | 10% | 15% | ST +5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 35% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi, Allegato C (consolidated text, updated to 12 December 2025) · as of 2025-12-12 |
| 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 | +10 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | 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 | −8 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a corporate tax rate of 25%, 8pp above San Marino's 17%. The 201-country average is 22.6%: San Marino sits below it, São Tomé and Príncipe sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 10% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi (consolidated text, updated to 22 December 2025) · as of 2026-01-01 |
| 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 | −5 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a capital gains tax rate of 15%, 5pp above San Marino's 10%. The 175-country average is 10.3%: San Marino sits below it, São Tomé and Príncipe sits above it. San Marino's figure is dated 2026-01-01 and São Tomé and Príncipe's 2009-10-08, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.