São Tomé and Príncipe
5.7/10
77th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: São Tomé and Príncipe, ahead by 1.3 FiScore point.
5.7/10
77th of 217
4.4/10
145th of 217
| 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 |
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% |