Antigua and Barbuda or São Tomé and Príncipe: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Antigua and Barbuda, ahead by 1.3 FiScore point.

Tax Antigua and Barbuda São Tomé and Príncipe Gap
Corporate income tax headline rate 25% 25% Same rate
Personal income tax top bracket 0% 10% to 20% −20.0 points
VAT standard rate 15% 15% Same rate

Detailed schedules

Corporate income tax

Antigua and Barbuda

General regime 25%
Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector n/a

São Tomé and Príncipe

n/a