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
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.
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.