ST · AfricaSL · Africa
São Tomé and Príncipe vs Sierra Leone: tax rates compared
Sierra Leone's income tax rate is 5pp higher than São Tomé and Príncipe's (30% vs 25%). The 200-country average is 28%: São Tomé and Príncipe sits below it, Sierra Leone sits above it. São Tomé and Príncipe's figure is dated 2009-10-08 and Sierra Leone's 2021-01-01, 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 | ST | SL | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | SL +5 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 15% | 25% | SL +10 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −5 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
São Tomé and Príncipe's corporate tax rate is identical to Sierra Leone's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| 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 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | 0 pp | displayed rates match |
São Tomé and Príncipe's VAT rate is identical to Sierra Leone's — both sit at 15%. The 181-country average is 15%: São Tomé and Príncipe matches the world average, Sierra Leone matches the world average. São Tomé and Príncipe's figure is dated 2023-06-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Sierra Leone | 25% | Source: National Revenue Authority, Sierra Leone — Finance Act 2021 (Section 13, amending Income Tax Act 2000 Section 57(1)) · as of 2021-01-01 |
| Difference | −10 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 10pp higher than São Tomé and Príncipe's (25% vs 15%). The 175-country average is 10.3%: both sit above it. São Tomé and Príncipe's figure is dated 2009-10-08 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.