ST · AfricaCH · Europe
São Tomé and Príncipe vs Switzerland: tax rates compared
Switzerland's income tax rate is 16.4pp higher than São Tomé and Príncipe's (41.4% vs 25%). The 200-country average is 28%: São Tomé and Príncipe sits below it, Switzerland sits above it. São Tomé and Príncipe's figure is dated 2009-10-08 and Switzerland'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 | CH | Difference |
|---|---|---|---|
| Income Tax | 25% | 41.4% | CH +16.4 pplargest gap |
| Corporate Tax | 25% | 19.6% | ST +5.4 pp |
| VAT | 15% | 8.1% | ST +6.9 pp |
| Capital Gains Tax | 15% | 0% | ST +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 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −16.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5.4 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's corporate tax rate is 5.4pp higher than Switzerland's (25% vs 19.6%). The 201-country average is 22.6%: São Tomé and Príncipe sits above it, Switzerland sits below 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 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +6.9 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's VAT rate is 6.9pp higher than Switzerland's (15% vs 8.1%). The 181-country average is 15%: São Tomé and Príncipe matches the world average, Switzerland sits below it. São Tomé and Príncipe's figure is dated 2023-06-01 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +15 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's capital gains tax rate is 15pp higher than Switzerland's (15% vs 0%). The 175-country average is 10.3%: São Tomé and Príncipe sits above it, Switzerland sits below it. São Tomé and Príncipe's figure is dated 2009-10-08 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.