São Tomé and Principe
Middle Africa · ST · 2 treaties
What are the main tax rates in São Tomé and Principe?
The top personal income tax rate is 25%, the corporate tax rate is 25%, and the standard VAT rate is 15%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 20% |
| Withholding — interest | 10% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 25% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 180 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the dividend withholding tax rate in São Tomé and Principe?
- The dividend withholding tax rate in São Tomé and Principe is 20%.
- How long does it take to become a tax resident in São Tomé and Principe?
- It takes 180 days to establish tax residency in São Tomé and Principe.
- Does São Tomé and Principe have an exit tax?
- São Tomé and Principe does not have an exit tax.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Presence in São Tomé and Príncipe for more than 183 days in a tax year
Tax residency is triggered primarily by spending more than 183 days in the country, and there is no evidence of citizenship‑ or domicile‑based tail rules, so ceasing residency is generally achieved by leaving and staying under the 183‑day threshold.
Source: São Tomé and Príncipe Citizenship by Investment (summarizing national tax rules)
Tax treaty network (2)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Portugal | — | — | — |
| Cabo Verde | — | — | — |