ST · AfricaAE · Asia
São Tomé and Príncipe vs United Arab Emirates: tax rates compared
São Tomé and Príncipe has an income tax rate of 25%, 25pp above United Arab Emirates's 0%. The 200-country average is 28%: both sit below it. São Tomé and Príncipe's figure is dated 2009-10-08 and United Arab Emirates's 2026-03-12, 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 | AE | Difference |
|---|---|---|---|
| Income Tax | 25% | 0% | ST +25 pplargest gap |
| Corporate Tax | 25% | 9% | ST +16 pp |
| VAT | 15% | 5% | ST +10 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Taxes on personal income) · as of 2026-03-12 |
| Difference | +25 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 |
| United Arab Emirates | 9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +16 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a corporate tax rate of 25%, 16pp above United Arab Emirates's 9%. The 201-country average is 22.6%: São Tomé and Príncipe sits above it, United Arab Emirates 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 |
| United Arab Emirates | 5% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Corporate, Other taxes) · as of 2026-03-12 |
| Difference | +10 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a VAT rate of 15%, 10pp above United Arab Emirates's 5%. The 181-country average is 15%: São Tomé and Príncipe matches the world average, United Arab Emirates sits below it. São Tomé and Príncipe's figure is dated 2023-06-01 and United Arab Emirates's 2026-03-12, 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Income determination) · as of 2026-03-12 |
| Difference | +15 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe has a capital gains tax rate of 15%, 15pp above United Arab Emirates's 0%. The 175-country average is 10.3%: São Tomé and Príncipe sits above it, United Arab Emirates sits below it. São Tomé and Príncipe's figure is dated 2009-10-08 and United Arab Emirates's 2026-03-12, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.