Source-cited draft: corporate income tax for Sao Tome and Principe (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
25%Codigo do IRC (Sao Tome and Principe) — https://www.saotomeexpert.pt/en/sao-tome-and-principe-tax-incentives/
Reduced rate for new business activity
10%Codigo dos Beneficios Fiscais (Decreto-Lei No. 15/2016) — https://www.saotomeexpert.pt/en/sao-tome-and-principe-tax-incentives/
Agriculture / agro-industry / fisheries rate
12.5% (50% reduction) for years 1-7, then 20% for years 8-9Codigo dos Beneficios Fiscais (Decreto-Lei No. 15/2016) — https://www.saotomeexpert.pt/en/sao-tome-and-principe-tax-incentives/
International trading rate
5% flatCodigo dos Beneficios Fiscais (Decreto-Lei No. 15/2016) — https://www.saotomeexpert.pt/en/sao-tome-and-principe-tax-incentives/
Local trading rate
12.5% (50% reduction) for the first 5 yearsCodigo dos Beneficios Fiscais (Decreto-Lei No. 15/2016) — https://www.saotomeexpert.pt/en/sao-tome-and-principe-tax-incentives/
Tax base
Net accounting profit adjusted for tax purposes; residents on worldwide profit, non-residents on STP-sourced incomeCodigo do IRC (Sao Tome and Principe) — https://www.addleshawgoddard.com/en/doing-business-in-africa/africa-countries-a-z-list/sao-tome-and-principe/
Withholding tax on dividends
Withholding applies to dividends paid to non-residents; confirm the current statutory rateCodigo do IRC (Sao Tome and Principe) — https://www.addleshawgoddard.com/en/doing-business-in-africa/africa-countries-a-z-list/sao-tome-and-principe/
Withholding tax on interest
Withholding applies to interest paid to non-residents; confirm the current statutory rateCodigo do IRC (Sao Tome and Principe) — https://www.addleshawgoddard.com/en/doing-business-in-africa/africa-countries-a-z-list/sao-tome-and-principe/
Withholding tax on royalties
Withholding applies to royalties paid to non-residents; confirm the current statutory rateCodigo do IRC (Sao Tome and Principe) — https://www.addleshawgoddard.com/en/doing-business-in-africa/africa-countries-a-z-list/sao-tome-and-principe/
Annual IRC return filing deadline
Typically within the first few months after year-end (commonly cited as 31 March); confirm with the Tax DirectorateCodigo do IRC (Sao Tome and Principe)
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