ST · AfricaVU · Oceania
São Tomé and Príncipe vs Vanuatu: tax rates compared
São Tomé and Príncipe's income tax rate is 25pp higher than Vanuatu's (25% vs 0%). The 200-country average is 28%: both sit below it. São Tomé and Príncipe's figure is dated 2009-10-08 and Vanuatu's 2026-07-20, 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 | VU | Difference |
|---|---|---|---|
| Income Tax | 25% | 0% | ST +25 pplargest gap |
| Corporate Tax | 25% | 0% | ST +25 pp |
| VAT | 15% | 15% | match |
| 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Information for Rent House Owners (Rent Tax) · as of 2026-07-20 |
| 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 |
| Vanuatu | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +25 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's corporate tax rate is 25pp higher than Vanuatu's (25% vs 0%). The 201-country average is 22.6%: São Tomé and Príncipe sits above it, Vanuatu 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 |
| Vanuatu | 15% | Source: Department of Customs and Inland Revenue, Vanuatu — VAT Rate Change Notice to Retailers · as of 2018-01-01 |
| Difference | 0 pp | displayed rates match |
São Tomé and Príncipe's VAT rate is identical to Vanuatu's — both sit at 15%. The 181-country average is 15%: São Tomé and Príncipe matches the world average, Vanuatu matches the world average. São Tomé and Príncipe's figure is dated 2023-06-01 and Vanuatu's 2018-01-01, 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | +15 pp | São Tomé and Príncipe higher |
São Tomé and Príncipe's capital gains tax rate is 15pp higher than Vanuatu's (15% vs 0%). The 175-country average is 10.3%: São Tomé and Príncipe sits above it, Vanuatu sits below it. São Tomé and Príncipe's figure is dated 2009-10-08 and Vanuatu's 2026-07-20, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.