West & Central Africa
São Tomé and Príncipe: tax at a glance
A Portuguese-speaking island micro-state with a 25% corporate rate and progressive personal tax. It launched a statutory citizenship-by-investment programme in 2025.
Worldwide (residence-based)
Last verified July 2026
Ways to relocate to São Tomé and Príncipe
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 25%
- Corporate income
- 25%
- Capital gains
- Included in ordinary income.
- VAT / IVA
- 15%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 6%
- Social security (employer)
- 8%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax applies on urban property.
- Other
- VAT was introduced in 2023, replacing the former consumption tax. The dobra is pegged to the euro.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
- Special regime
- Citizenship by investment under Decree-Law 07/2025, administered through a private operator
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in São Tomé and Príncipe?
The top marginal personal income tax rate in São Tomé and Príncipe is 25%. Progressive bands rising to 25% on higher income.
What is the corporate tax rate in São Tomé and Príncipe?
The headline corporate income tax rate is 25%.
Does São Tomé and Príncipe tax capital gains?
Capital gains for individuals: Included in ordinary income..