São Tomé and Príncipe or Switzerland: which taxes less?

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

Lighter: São Tomé and Príncipe, ahead by 1.3 FiScore point.

Tax São Tomé and Príncipe Switzerland Gap
Corporate income tax headline rate 25% 11.66% to 20.54% +4.5 points
Personal income tax top bracket 10% to 20% 0% to 51% −31.0 points
VAT standard rate 15% 7.7% +7.3 points

Detailed schedules

Corporate income tax

São Tomé and Príncipe

n/a

Switzerland

Lucerne combined federal, cantonal and communal effective rate 11.66%
Zug 11.71%
Geneva 14.7%
Zurich 19.47%
Bern 20.54%
Multinational groups revenue above €750M, since 2024 15%