Portugal 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.

Tax Portugal São Tomé and Príncipe Gap
Corporate income tax headline rate 19% 25% −6.0 points
Personal income tax top bracket 14.5% to 48% 10% to 20% +28.0 points
VAT standard rate 23% 15% +8.0 points

Detailed schedules

Corporate income tax

Portugal

General regime 18% in 2027, 17% in 2028 19%
SMEs: first €50,000 of profit 15%

São Tomé and Príncipe

n/a