Azores
5.3/10
106th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: São Tomé and Príncipe, ahead by 0.4 FiScore point.
5.3/10
106th of 217
5.7/10
77th of 217
| Tax | Azores | São Tomé and Príncipe | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 14% | 25% | −11.0 points |
| Personal income tax top bracket | 0% to 36.2% | 10% to 20% | +16.2 points |
| VAT standard rate | 18% | 15% | +3.0 points |
Azores
| General regional regime | 14% |
| SMEs: first 50,000 euros of profit | 11.9% |
São Tomé and Príncipe
n/a