São Tomé and Príncipe is an island nation in the Gulf of Guinea, off the western equatorial coast of Central Africa. It consists of two archipelagos around the two main islands: São Tomé and Príncipe, located about 140 kilometers (87 miles) apart and about 250 and 225 kilometers (155 and 140 miles), respectively, off the northwestern coast of Gabon.
Capital: São Tomé
Corporate tax rate: 25%
Personal tax rate: 25%
Capital gains tax: Business: part of business income – Personal: 15%
VAT: Up to 140% (Goods), 5% (Services)
Tax residence: 183 days rule: world income is taxed with some exceptions.
CFC Rules: No
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