Key Tax Rates at a Glance
| Tax Type | Rate | Tier | Notes | Source |
|---|---|---|---|---|
| Income Tax — top rate | 25.0% | Moderate | Top marginal rate | OECD 2026 |
| Income Tax — lowest rate | 0.0% | Entry rate | OECD 2026 | |
| Corporate Tax | 25.0% | Moderate | Standard rate | OECD 2026 |
| VAT | 15.0% | Low Tax | Standard rate | OECD 2026 |
| Capital Gains Tax | 0.0% | Zero | Standard rate | OECD 2026 |
| Social Security (employee) | 8.0% | Employee contribution | OECD 2026 | |
| Territorial Taxation | No | Worldwide taxation | OECD 2026 | |
| Digital Nomad Visa | No | Check official government sources | Official |
São Tomé and Príncipe Special Tax Regime
São Tomé and Príncipe offers the São Tomé and Príncipe Special Tax Regime for qualifying individuals. São Tomé and Príncipe does not currently offer a dedicated nomad visa. Remote workers typically use long-stay or existing work-permit frameworks. The São Tomé and Príncipe Special Tax Regime may still provide favourable treatment for qualifying new residents. This programme can substantially reduce the effective tax burden for new residents.
| Criterion | Detail |
|---|---|
| Who qualifies | Qualifying expats, new tax residents, and internationally mobile professionals in São Tomé and Príncipe. |
| Tax rate under regime | Preferential rate under São Tomé and Príncipe Special Tax Regime. Consult São Tomé and Príncipe Tax Authority for current applicable terms. |
| Duration | Typically 5–10 years depending on programme. Verify via official government sources. |
| Application process | Applications filed through São Tomé and Príncipe Tax Authority. Documents typically required: proof of income, prior tax clearance, and proof of qualifying activity or investment. |
| Key restriction | Applicants must generally not have been tax resident in São Tomé and Príncipe during a qualifying look-back period (typically 3–5 years prior). |
Income Tax Brackets
Corporate Tax
VAT & Consumption Taxes
Capital Gains & Investment Income
Digital Nomad & Expat Visas
Check official government sources
Tax Scenarios — Effective Rates
Estimated all-in tax burden after income tax and employee social security. Assumes standard deductions; does not account for special regimes or itemised relief.
Tax Burden Calculator
Estimated take-home pay in —
Key Insight
São Tomé and Príncipe applies a 25.0% top personal income tax rate, 25.0% corporate tax, and 15.0% VAT — a standard tax structure for the region.
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Frequently Asked Questions
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Social Security & Benefits