São Tomé and Principe
Middle Africa · ST · 2 生效条约伙伴
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%.
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.
税务信息
| 企业所得税 | 25% |
| 个人所得（最高税率） | 25% |
| 资本利得 | — |
| 增值税/商品及服务税（标准） | 15% |
| 税收制度 | worldwide |
| 居住门槛 | 180 天 |
| 离境税 | 不 |
税务居民身份
- 在圣多美和普林西比的税务年度停留超过 183 天
税务居民身份主要通过在该国停留超过183天来触发，并且没有证据表明存在基于国籍或永久居留地的后续规则，因此通常通过离开该国并保持在183天阈值以下来终止税务居民身份。
São Tomé and Príncipe Citizenship by Investment (summarizing national tax rules)