Source-cited draft: tax overview for Sao Tome and Principe (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The tax system at a glance | Sao Tome and Principe is a Portuguese-speaking African island state whose tax system follows a Portuguese-derived structure, administered by the Direccao dos Impostos (Tax Directorate) under the Ministry of Finance. The system covers personal income tax (IRS), corporate income tax (IRC), a value-added tax (IVA/VAT) introduced in 2023, and INSS social security. All figures here are a SOURCE-CITED DRAFT pending review by a licensed Sao Tome and Principe accountant. | |
| Tax year | Calendar year (1 January to 31 December)Codigo do IRS / Codigo do IRC (Sao Tome and Principe) | |
| Currency | Sao Tome and Principe dobra (STN), denoted DbBanco Central de Sao Tome e Principe | |
| Tax authority | Direccao dos Impostos (Tax Directorate), Ministerio das FinancasMinisterio das Financas, Comercio e Economia Azul | |
| Basis of taxation | Residents taxed on worldwide income; non-residents taxed only on Sao Tome and Principe-sourced incomeCodigo do IRS (Sao Tome and Principe) | |
| Top personal income tax rate | 25%Codigo do IRS (Sao Tome and Principe) | |
| Standard corporate income tax rate |
Sao Tome and Principe is a Portuguese-speaking African island state whose tax system follows a Portuguese-derived structure, administered by the Direccao dos Impostos (Tax Directorate) under the Ministry of Finance. The system covers personal income tax (IRS), corporate income tax (IRC), a value-added tax (IVA/VAT) introduced in 2023, and INSS social security. All figures here are a SOURCE-CITED DRAFT pending review by a licensed Sao Tome and Principe accountant.
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Other São Tomé and Príncipe computations in the OpenAccountants library.
| 25%Codigo do IRC (Sao Tome and Principe) |
| Does VAT/GST exist? | Yes — a value-added tax (IVA) at a 15% standard rate has applied since 1 June 2023Codigo do Imposto sobre o Valor Acrescentado (IVA) |
| Annual personal income tax return deadline | 31 March of the following yearCodigo do IRS (Sao Tome and Principe) |
| Taxes replaced by VAT in 2023 | General consumption tax, services tax, taxes on alcohol/spirits/cigarettes, telecommunications and hotel tax, and restaurant taxCodigo do Imposto sobre o Valor Acrescentado (IVA) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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