Source-cited draft: vat / gst 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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VAT in force
Yes — IVA 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/
Standard VAT rate
15Codigo do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatcalc.com/sao-tome-and-principe/sao-tome-and-principe-implements-15-vat-2023/
Reduced/zero rates
Reduced and zero rates apply to specified essential goods and exports; confirm the current scheduleCodigo do Imposto sobre o Valor Acrescentado (IVA)
VAT registration threshold
1,000,000Codigo do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatcalc.com/sao-tome-and-principe/sao-tome-and-principe-implements-15-vat-2023/
Below-threshold (small business) regime
Businesses below the VAT threshold pay a monthly turnover tax of 7% instead of VATCodigo do Imposto sobre o Valor Acrescentado (IVA) — https://www.vatcalc.com/sao-tome-and-principe/sao-tome-and-principe-implements-15-vat-2023/
VAT return filing frequency
MonthlyCodigo do Imposto sobre o Valor Acrescentado (IVA)
Reverse charge on imported services
Reverse charge applies so the recipient self-accounts for VAT on services received from non-resident suppliersCodigo do Imposto sobre o Valor Acrescentado (IVA)
Input VAT credit
Registered taxpayers may deduct input VAT on business purchases against output VATCodigo do Imposto sobre o Valor Acrescentado (IVA)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Sao Tome and Principe introduced a value-added tax (Imposto sobre o Valor Acrescentado, IVA) effective 1 June 2023, replacing several prior consumption and service taxes. It operates on standard EU/Portuguese VAT mechanics with input/output credit.
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Other São Tomé and Príncipe computations in the OpenAccountants Tax Library.