ST · AfricaUY · Americas
São Tomé and Príncipe vs Uruguay: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops São Tomé and Príncipe's (25%) by 11pp. The 200-country average is 28%: São Tomé and Príncipe sits below it, Uruguay sits above it. São Tomé and Príncipe's figure is dated 2009-10-08 and Uruguay's 2025-12-31, 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 | UY | Difference |
|---|---|---|---|
| Income Tax | 25% | 36% | UY +11 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 22% | UY +7 pp |
| Capital Gains Tax | 15% | 12% | ST +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 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −11 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uruguay | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — São Tomé and Príncipe and Uruguay both post a corporate tax rate of 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 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −7 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops São Tomé and Príncipe's (15%) by 7pp. The 181-country average is 15%: São Tomé and Príncipe matches the world average, Uruguay sits above it. São Tomé and Príncipe's figure is dated 2023-06-01 and Uruguay's 2024-06-18, 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 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +3 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops Uruguay's (12%) by 3pp. The 175-country average is 10.3%: both sit above it. São Tomé and Príncipe's figure is dated 2009-10-08 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.