Azores or São Tomé and Príncipe: which taxes less?

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

Lighter: São Tomé and Príncipe, ahead by 0.4 FiScore point.

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

Detailed schedules

Corporate income tax

Azores

General regional regime 14%
SMEs: first 50,000 euros of profit 11.9%

São Tomé and Príncipe

n/a