ST · AfricaVN · Asia
São Tomé and Príncipe vs Vietnam: tax rates compared
Between the two, Vietnam's income tax rate (35%) tops São Tomé and Príncipe's (25%) by 10pp. The 200-country average is 28%: São Tomé and Príncipe sits below it, Vietnam sits above it. São Tomé and Príncipe's figure is dated 2009-10-08 and Vietnam's 2026-03-09, 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 | VN | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | VN +10 pp |
| Corporate Tax | 25% | 20% | ST +5 pp |
| VAT | 15% | 10% | ST +5 pp |
| Capital Gains Tax | 15% | 0.1% | ST +14.9 pplargest gap |
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 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −10 pp | Vietnam higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| São Tomé and Príncipe | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's corporate tax rate (25%) tops Vietnam's (20%) by 5pp. The 201-country average is 22.6%: São Tomé and Príncipe sits above it, Vietnam 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 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | +5 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's VAT rate (15%) tops Vietnam's (10%) by 5pp. The 181-country average is 15%: São Tomé and Príncipe matches the world average, Vietnam sits below it. São Tomé and Príncipe's figure is dated 2023-06-01 and Vietnam's 2026-03-09, 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 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | +14.9 pp | São Tomé and Príncipe higher |
Between the two, São Tomé and Príncipe's capital gains tax rate (15%) tops Vietnam's (0.1%) by 14.9pp. The 175-country average is 10.3%: São Tomé and Príncipe sits above it, Vietnam sits below it. São Tomé and Príncipe's figure is dated 2009-10-08 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.