Source-cited draft: personal 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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Band thresholds confirmation caveat
Personal income tax (Imposto sobre o Rendimento das Pessoas Singulares, IRS) is levied on a progressive scale. The exact band thresholds in dobras should be confirmed against the current IRS Code, as published amounts vary across secondary sources and the dobra has been re-denominated/inflated over time.Codigo do IRS (Sao Tome and Principe)
Progressive rate scale
Approximately 0%, 10%, 13%, 15%, 20%, 25% across rising income bandsCodigo do IRS (Sao Tome and Principe)View source ↗
Tax-free (0%) threshold
Income up to approximately Db 11,700,000 per year taxed at 0%Codigo do IRS (Sao Tome and Principe)View source ↗
First taxable band rate
10% on income above the exempt thresholdCodigo do IRS (Sao Tome and Principe)
Top marginal band rate
25% on the highest income bandCodigo do IRS (Sao Tome and Principe)View source ↗
Resident scope of taxation
Residents are taxed on their worldwide incomeCodigo do IRS (Sao Tome and Principe)View source ↗
Non-resident scope of taxation
Non-residents taxed only on Sao Tome and Principe-sourced income, generally via withholding at sourceCodigo do IRS (Sao Tome and Principe)View source ↗
Residence test
Presence of more than 183 days in a calendar year, or maintaining a habitual residence in the countryCodigo do IRS (Sao Tome and Principe)View source ↗
Employment income collection
Employment income is taxed by withholding at source by the employer (PAYE-equivalent)Codigo do IRS (Sao Tome and Principe)
Annual return filing deadline
31 March of the year following the tax yearCodigo do IRS (Sao Tome and Principe)View source ↗
Deductions and allowances
Personal and family allowances and specified work-related deductions are available; confirm 2025 amounts with the IRS CodeCodigo do IRS (Sao Tome and Principe)
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