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São Tomé and Príncipe vs South Africa: tax rates compared
Between the two, South Africa's income tax rate (45%) tops São Tomé and Príncipe's (25%) by 20pp. The 200-country average is 28%: São Tomé and Príncipe sits below it, South Africa sits above it. São Tomé and Príncipe's figure is dated 2009-10-08 and South Africa's 2026-03-01, 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 | ZA | Difference |
|---|---|---|---|
| Income Tax | 25% | 45% | ZA +20 pplargest gap |
| Corporate Tax | 25% | 27% | ZA +2 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 15% | 18% | ZA +3 pp |
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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −20 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −2 pp | South Africa higher |
Between the two, South Africa'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 |
|---|---|---|
| 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 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — São Tomé and Príncipe and South Africa both post a VAT rate of 15%. The 181-country average is 15%: São Tomé and Príncipe matches the world average, South Africa matches the world average. São Tomé and Príncipe's figure is dated 2023-06-01 and South Africa's 2026-05-29, 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 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | −3 pp | South Africa higher |
Between the two, South Africa's capital gains tax rate (18%) tops São Tomé and Príncipe's (15%) by 3pp. The 175-country average is 10.3%: both sit above it. São Tomé and Príncipe's figure is dated 2009-10-08 and South Africa's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.