Estonia 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 0.3 FiScore point.

Tax Estonia São Tomé and Príncipe Gap
Corporate income tax headline rate 22% 25% −3.0 points
Personal income tax top bracket 22% 10% to 20% +2.0 points
VAT standard rate 20% 15% +5.0 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

São Tomé and Príncipe

n/a

See the Estonia page See the São Tomé and Príncipe page