ST · AfricaGB · Europe
São Tomé and Príncipe vs United Kingdom: tax rates compared
United Kingdom's income tax rate is 20pp higher than São Tomé and Príncipe's (45% vs 25%). The 200-country average is 28%: São Tomé and Príncipe sits below it, United Kingdom sits above it. São Tomé and Príncipe's figure is dated 2009-10-08 and United Kingdom'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 | GB | Difference |
|---|---|---|---|
| Income Tax | 25% | 45% | GB +20 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 20% | GB +5 pp |
| Capital Gains Tax | 15% | 24% | GB +9 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 Kingdom | 45% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −20 pp | United Kingdom higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Kingdom | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
São Tomé and Príncipe's corporate tax rate is identical to United Kingdom's — both sit at 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 |
| United Kingdom | 20% | Source: PWC Worldwide Tax Summaries — United Kingdom (Corporate, Other taxes) · as of 2025-12-24 |
| Difference | −5 pp | United Kingdom higher |
United Kingdom'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, United Kingdom sits above it. São Tomé and Príncipe's figure is dated 2023-06-01 and United Kingdom's 2025-12-24, 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 Kingdom | 24% | Source: GOV.UK (HMRC) — Capital Gains Tax: rates · as of 2024-10-30 |
| Difference | −9 pp | United Kingdom higher |
United Kingdom's capital gains tax rate is 9pp higher than São Tomé and Príncipe's (24% 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 United Kingdom's 2024-10-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.