Liechtenstein or São Tomé and Príncipe: which taxes less?

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

Lighter: Liechtenstein, ahead by 1.3 FiScore point.

Tax Liechtenstein São Tomé and Príncipe Gap
Corporate income tax headline rate 12.5% 25% −12.5 points
Personal income tax top bracket 2.5% to 22.4% 10% to 20% +2.4 points
VAT standard rate 7.7% 15% −7.3 points

Detailed schedules

Corporate income tax

Liechtenstein

General regime minimum annual tax of CHF 1,800 12.5%
Multinational groups revenue over €750 M, from 2024 15%

São Tomé and Príncipe

n/a

See the Liechtenstein page See the São Tomé and Príncipe page