OpenAccountants/São Tomé and Príncipe/Sao Tome and Principe Company Formation & Entity Choice

Sao Tome and Principe Company Formation & Entity Choice

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Author: OpenAccountants

Source-cited draft: company formation & entity choice for Sao Tome and Principe (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — São Tomé and Príncipe, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Company law framework

Company law follows the Portuguese-derived Commercial Companies Code (Codigo das Sociedades Comerciais). The most common vehicles are the Sociedade por Quotas (Lda, private limited) and the Sociedade Anonima (SA, public limited). Companies register with the commercial registry (Conservatoria do Registo Comercial).Codigo das Sociedades Comerciais (Sao Tome and Principe)

Private limited company

Sociedade por Quotas (Lda) — capital divided into quotas, member liability limited to subscribed quotaCodigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principeView source ↗

Public limited company

Sociedade Anonima (SA) — capital divided into shares; suited to larger venturesCodigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principeView source ↗

Sole trader

Empresario em Nome Individual — individual carrying on business with unlimited personal liabilityCodigo das Sociedades Comerciais (Sao Tome and Principe)

Minimum members (Lda)

2 members (single-member quota company also possible)Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principeView source ↗

Minimum share capital (Lda)

Db 150,000,000 (roughly EUR 6,000) STNCodigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principeView source ↗

Registration body

Conservatoria do Registo Comercial (commercial registry); often via the Guiche Unico one-stop shopCodigo do Registo Comercial (Sao Tome and Principe)

Core incorporation steps

Reserve company name, execute articles of association, deposit capital, register with commercial registry, obtain tax number (NIF) and INSS registration, and obtain any sector licencesCodigo das Sociedades Comerciais / Codigo do Registo Comercial

Typical incorporation timeline

Several days to a few weeks via the one-stop shopDoing Business / Guiche Unico procedures — https://archive.doingbusiness.org/content/dam/doingBusiness/country/s/sao-tome-and-principe/STP.pdfView source ↗

Annual accounts filing

Companies must prepare and file annual financial statements regardless of activity levelCodigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principeView source ↗

Annual tax compliance

File the annual IRC return, monthly VAT returns (if registered), and monthly INSS and payroll withholding filingsCodigo do IRC / Codigo do IVA / INSS regulations

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Entity types and incorporation

Company law framework — Company law follows the Portuguese-derived Commercial Companies Code (Codigo das Sociedades Comerciais). The most common vehicles are the Sociedade por Quotas (Lda, private limited) and the Sociedade Anonima (SA, public limited). Companies register with the commercial registry (Conservatoria do Registo Comercial). (Codigo das Sociedades Comerciais (Sao Tome and Principe))
Private limited company — Sociedade por Quotas (Lda) — capital divided into quotas, member liability limited to subscribed quota (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)
Public limited company — Sociedade Anonima (SA) — capital divided into shares; suited to larger ventures (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)
Sole trader — Empresario em Nome Individual — individual carrying on business with unlimited personal liability (Codigo das Sociedades Comerciais (Sao Tome and Principe))
Minimum members (Lda) — 2 members (single-member quota company also possible) ((approx — confirm)) (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)
Minimum share capital (Lda) — Db 150,000,000 (roughly EUR 6,000) STN ((approx — confirm 2025 figure)) (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)
Registration body — Conservatoria do Registo Comercial (commercial registry); often via the Guiche Unico one-stop shop ((approx — confirm)) (Codigo do Registo Comercial (Sao Tome and Principe))
Core incorporation steps — Reserve company name, execute articles of association, deposit capital, register with commercial registry, obtain tax number (NIF) and INSS registration, and obtain any sector licences ((approx — confirm sequence)) (Codigo das Sociedades Comerciais / Codigo do Registo Comercial)
Typical incorporation timeline — Several days to a few weeks via the one-stop shop ((approx — confirm)) (Doing Business / Guiche Unico procedures — https://archive.doingbusiness.org/content/dam/doingBusiness/country/s/sao-tome-and-principe/STP.pdf)
Annual accounts filing — Companies must prepare and file annual financial statements regardless of activity level (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)
Annual tax compliance — File the annual IRC return, monthly VAT returns (if registered), and monthly INSS and payroll withholding filings (Codigo do IRC / Codigo do IVA / INSS regulations)

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Entity types and incorporation

Company law framework — Company law follows the Portuguese-derived Commercial Companies Code (Codigo das Sociedades Comerciais). The most common vehicles are the Sociedade por Quotas (Lda, private limited) and the Sociedade Anonima (SA, public limited). Companies register with the commercial registry (Conservatoria do Registo Comercial). (Codigo das Sociedades Comerciais (Sao Tome and Principe))

Private limited company — Sociedade por Quotas (Lda) — capital divided into quotas, member liability limited to subscribed quota (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)

Public limited company — Sociedade Anonima (SA) — capital divided into shares; suited to larger ventures (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)

Sole trader — Empresario em Nome Individual — individual carrying on business with unlimited personal liability (Codigo das Sociedades Comerciais (Sao Tome and Principe))

Minimum members (Lda) — 2 members (single-member quota company also possible) ((approx — confirm)) (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)

Minimum share capital (Lda) — Db 150,000,000 (roughly EUR 6,000) STN ((approx — confirm 2025 figure)) (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)

Registration body — Conservatoria do Registo Comercial (commercial registry); often via the Guiche Unico one-stop shop ((approx — confirm)) (Codigo do Registo Comercial (Sao Tome and Principe))

Core incorporation steps — Reserve company name, execute articles of association, deposit capital, register with commercial registry, obtain tax number (NIF) and INSS registration, and obtain any sector licences ((approx — confirm sequence)) (Codigo das Sociedades Comerciais / Codigo do Registo Comercial)

Typical incorporation timeline — Several days to a few weeks via the one-stop shop ((approx — confirm)) (Doing Business / Guiche Unico procedures — https://archive.doingbusiness.org/content/dam/doingBusiness/country/s/sao-tome-and-principe/STP.pdf)

Annual accounts filing — Companies must prepare and file annual financial statements regardless of activity level (Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe)

Annual tax compliance — File the annual IRC return, monthly VAT returns (if registered), and monthly INSS and payroll withholding filings (Codigo do IRC / Codigo do IVA / INSS regulations)