Cyprus 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 0.5 FiScore point.

Tax Cyprus São Tomé and Príncipe Gap
Corporate income tax headline rate 15% 25% −10.0 points
Personal income tax top bracket 0% to 35% 10% to 20% +15.0 points
VAT standard rate 19% 15% +4.0 points

Detailed schedules

Corporate income tax

Cyprus

General regime since 1 January 2026 15%
Eligible intellectual property income IP Box regime 2.5%

São Tomé and Príncipe

n/a

See the Cyprus page See the São Tomé and Príncipe page