Botswana or São Tomé and Príncipe: which taxes less?

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

Level pegging: Botswana and São Tomé and Príncipe weigh about the same on the taxpayer.

Tax Botswana São Tomé and Príncipe Gap
Corporate income tax headline rate 22% 25% −3.0 points
Personal income tax top bracket 0% to 25% 10% to 20% +5.0 points
VAT standard rate 12% 15% −3.0 points

Detailed schedules

Corporate income tax

Botswana

General regime 22%
International financial services center and approved industry 15%

São Tomé and Príncipe

n/a