ST · AfricaES · Europe
São Tomé and Príncipe vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 23.6pp above São Tomé and Príncipe's 25%. The 200-country average is 28%: São Tomé and Príncipe sits below it, Spain sits above it. São Tomé and Príncipe's figure is dated 2009-10-08 and Spain's 2025-01-01, 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 | ES | Difference |
|---|---|---|---|
| Income Tax | 25% | 48.6% | ES +23.6 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 21% | ES +6 pp |
| Capital Gains Tax | 15% | 30% | ES +15 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 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −23.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
São Tomé and Príncipe and Spain share the same corporate tax rate: 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −6 pp | Spain higher |
Spain has a VAT rate of 21%, 6pp above São Tomé and Príncipe's 15%. The 181-country average is 15%: São Tomé and Príncipe matches the world average, Spain sits above it. São Tomé and Príncipe's figure is dated 2023-06-01 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −15 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 15pp above São Tomé and Príncipe's 15%. The 175-country average is 10.3%: both sit above it. São Tomé and Príncipe's figure is dated 2009-10-08 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.