West & Central Africa
São Tomé and Príncipe tax rates 2026
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
The taxes
| Personal income (top) | 25%Progressive bands rising to 25% on higher income. |
|---|---|
| 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
A special regime for new arrivals
Residents are taxed on worldwide income. Non-residents are taxed only on Sao Tome-sourced income. There is no special expat or non-dom regime. Citizenship alone does not create tax residency.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to São Tomé and Príncipe
The residency and citizenship routes that lead here, weighed against the tax picture above.