- Corporate Tax Rate
- 25%
- Capital Gains Rate
- 0%
- Territorial System
- No
- IP Box Regime
- No
- Tax Treaties
- 3
- VAT Rate
- 15%
- Dividend Withholding
- 15%
- Holding Company Viable
- No
- Notes
- Very small treaty network (Portugal, Angola, Cape Verde only). No capital gains or wealth tax makes this attractive for asset holders. Dobra is pegged to Euro at STN 24.5 = EUR 1.
Sao Tome and Principe
#27 of 27Worldwide25%Africa ยท Sao Tome ยท STN
The world's cheapest citizenship by investment ($90K donation). No capital gains, wealth, or inheritance tax. CPLP member enabling a fast-track to Portuguese citizenship. Best suited as a Plan B passport and tax optimization tool, not a relocation destination.
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