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.
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.
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 Db (STN is pegged to the euro at a fixed rate)Banco 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) — https://generisonline.com/understanding-personal-income-tax-regulations-in-sao-tome-and-principe/
Top personal income tax rate
25%Codigo do IRS (Sao Tome and Principe) — https://www.saotomeexpert.pt/en/sao-tome-and-principe-tax-incentives/
Standard corporate income tax rate
25%Codigo do IRC (Sao Tome and Principe) — https://www.saotomeexpert.pt/en/sao-tome-and-principe-tax-incentives/
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) — https://www.vatcalc.com/sao-tome-and-principe/sao-tome-and-principe-implements-15-vat-2023/
Annual personal income tax return deadline
31 March of the following year (approx — confirm)Codigo do IRS (Sao Tome and Principe) — https://generisonline.com/understanding-personal-income-tax-regulations-in-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) — https://orbitax.com/news/country/article/Sao-Tome-and-Principe-VAT-Regi-52845
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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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