ST · AfricaUA · Europe
São Tomé and Príncipe vs Ukraine: tax rates compared
São Tomé and Príncipe's income tax rate is 7pp higher than Ukraine's (25% vs 18%). The 200-country average is 28%: both sit below it. São Tomé and Príncipe's figure is dated 2009-10-08 and Ukraine's 2026-06-30, 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 | UA | Difference |
|---|---|---|---|
| Income Tax | 25% | 18% | ST +7 pplargest gap |
| Corporate Tax | 25% | 18% | ST +7 pp |
| VAT | 15% | 20% | UA +5 pp |
| Capital Gains Tax | 15% | 18% | UA +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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +7 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 |
| Ukraine | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's corporate tax rate is 7pp higher than Ukraine's (25% vs 18%). The 201-country average is 22.6%: São Tomé and Príncipe sits above it, Ukraine 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 |
| Ukraine | 20% | Source: PWC Worldwide Tax Summaries — Ukraine (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −5 pp | Ukraine higher |
Ukraine's VAT rate is 5pp higher than São Tomé and Príncipe's (20% vs 15%). The 181-country average is 15%: São Tomé and Príncipe matches the world average, Ukraine sits above it. São Tomé and Príncipe's figure is dated 2023-06-01 and Ukraine's 2026-06-30, 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Ukraine individual row) · as of 2026-06-30 |
| Difference | −3 pp | Ukraine higher |
Ukraine's capital gains tax rate is 3pp higher than São Tomé and Príncipe's (18% 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 Ukraine's 2026-06-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.