São Tomé and Príncipe

Paying Taxes in

São Tomé and Príncipe

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 40 25.0% taxable profits 21.7
Social security contributions 12 192 6.00% gross salaries 6.8
Stamp tax on receipts 12 0.15% sales including sales tax 2.8
Property tax 1 8.00% registered income 0.7
Dividend tax 1 1.20% dividend distribution 0.4
Vehicle tax 1 fixed fee depending on vehicle 0.1
Stamp tax on interest 1 1.20% interest income 0
Sales tax 12 withheld 192 5.00% sales withheld
Fuel tax 1 included in price of fuel
Totals: 42 424 32.5
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