São Tomé and Príncipe Personal Income Tax
Detailed personal income tax rates and rules for São Tomé and Príncipe in 2026.
Income TaxSTN
São Tomé and Príncipe levies progressive income tax with rates from 0% to 25%. Employment income is subject to withholding.
| Income Range (STN) | Tax Rate |
|---|---|
| Db 0 – Db 21K | 0% |
| Db 21K – Db 35K | 10% |
| Db 35K – Db 65K | 15% |
| Db 65K – Db 95K | 20% |
| Db 95K+ | 25% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if they have their habitual abode in São Tomé and Príncipe.
How São Tomé and Príncipe Income Tax compares
São Tomé and Príncipe’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Africa’s regional average of 32.3%.
São Tomé and Príncipe
25%
Africa average
32.3%
Global average
27.7%
