São Tomé and Príncipe
5.7/10
77th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: United Arab Emirates, ahead by 3.2 FiScore points.
5.7/10
77th of 217
8.9/10
11th of 217
| Tax | São Tomé and Príncipe | United Arab Emirates | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 9% | +16.0 points |
| Personal income tax top bracket | 10% to 20% | 0% | +20.0 points |
| VAT standard rate | 15% | 5% | +10.0 points |
São Tomé and Príncipe
n/a
United Arab Emirates
| Profit up to AED 375,000 | 0% |
| Profit above AED 375,000 | 9% |
| Multinational groups revenue above €750M, since 2025 | 15% |