Malta 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 2 FiScore points.

Malta

3.7/10

193rd of 217

Tax Malta São Tomé and Príncipe Gap
Corporate income tax headline rate 35% 25% +10.0 points
Personal income tax top bracket 0% to 35% 10% to 20% +15.0 points
VAT standard rate 18% 15% +3.0 points

Detailed schedules

Corporate income tax

Malta

Headline rate 35%
Effective rate after shareholder refund trading company, 6/7 refund 5%
Passive income and royalties 5/7 refund 10%

São Tomé and Príncipe

n/a

See the Malta page See the São Tomé and Príncipe page