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São Tomé and Príncipe vs Timor-Leste: tax rates compared
Between the two, São Tomé and Príncipe's income tax rate (25%) tops Timor-Leste's (10%) by 15pp. The 200-country average is 28%: both sit below it. São Tomé and Príncipe's figure is dated 2009-10-08 and Timor-Leste's 2026-03-05, 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 | ST | TL | Difference |
|---|---|---|---|
| Income Tax | 25% | 10% | ST +15 pplargest gap |
| Corporate Tax | 25% | 10% | ST +15 pp |
| Capital Gains Tax | 15% | 10% | ST +5 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 |
| Timor-Leste | 10% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05 |
| Difference | +15 pp | São Tomé and Príncipe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Timor-Leste | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's corporate tax rate (25%) tops Timor-Leste's (10%) by 15pp. The 201-country average is 22.6%: São Tomé and Príncipe sits above it, Timor-Leste sits below it.
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 |
| Timor-Leste | 10% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05 |
| Difference | +5 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops Timor-Leste's (10%) by 5pp. The 175-country average is 10.3%: São Tomé and Príncipe sits above it, Timor-Leste sits below it. São Tomé and Príncipe's figure is dated 2009-10-08 and Timor-Leste's 2026-03-05, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.