Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Sao Tome and Principe
Africa
Lucky Nomads World Index
58.92 / 100
0.80
Global rank
#174
Corporate tax
25%
Personal tax
25%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.5 / 10
- Affordability Index7.1 / 10
- Entry Ease Index5.6 / 10
- Tax Freedom Index6.3 / 10
- WiFi Index4.9 / 10
- Admin Ease Index3.8 / 10
- Healthcare Index5.9 / 10
- City Comfort Index5.6 / 10
- WeatherComfort Index6.3 / 10
- Banking Index3.8 / 10
- GeoStability Index7.4 / 10
- Justice & Order Index6.3 / 10
- Quality of Life Index7.1 / 10
- Open Society Index6.7 / 10
- Flight Index2.3 / 10
- Environmental Quality Index7.2 / 10
- English Index3.0 / 10
- Wealth Protection Index6.7 / 10
- AI Access Index5.2 / 10
- Economic Openness Index5.4 / 10
- Market Depth Index3.1 / 10
- ClimateShield Index6.9 / 10
Country snapshot
- Capital
- São Tomé
- Population (approx.)
- 230,000
- Area (km²)
- 964 km²
- Currency code (ISO 4217)
- STN
- Currency name
- São Tomé and Príncipe dobra
- Main airport IATA code
- TMS
- Airport name
- São Tomé International Airport
General facts
- Minimum monthly cost
- From $1,336/month
- Main languages
- Portuguese
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .st
- Phone calling code
- +239
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 25%ModerateWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Sao Tome and Principe taxes resident companies and non-residents with a permanent establishment on worldwide profit, covering income obtained inside and outside the territory. Non-residents without permanent establishment are taxed only on Santomean-source income, generally via 15% final withholding. No structural foreign permanent establishment exemption is provided in the CIRC.
Standard 25% IRC under the Corporation Tax Code (CIRC) approved by Lei 16/2008 of 31 December 2008. A reduced 10% rate applies to new business activities under the Investment Code (Decreto-Lei 19/2016) with minimum EUR 50,000 capital. International trading entities qualify for a 5% flat rate. Strategic sectors (agriculture, agro-industry, livestock, fisheries) benefit from a 50% reduction over 7 years (effective 12.5%).
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Tax residency is triggered by physical presence above 183 days per calendar year, after which worldwide income becomes taxable in Sao Tome and Principe. Below this threshold the individual is non-resident, taxed only on local-source income via withholding. No non-dom mechanism. The 5-year naturalisation path runs in parallel with tax residency but does not change the basis.
Progressive scale from 0% (annual income up to ) to 25% (over ), with intermediate 10%, 13%, 15% and 20% brackets, under the IRS code. Non-residents are taxed on Santomean-source income via a 15% flat final withholding. No special tax regime exists for new residents or HNWI. No capital gains tax for individuals, no wealth tax, no inheritance tax.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Investment Code and Tax Benefits Code (CIRC reduced rate framework)
AvailableUmbrella regime under Decreto-Lei nº 19/2016 (Código de Investimento) and Decreto-Lei nº 15/2016 (Código dos Benefícios Fiscais).
International Trading Companies Regime (5% flat IRC)
AvailableFlat 5% corporate income tax rate under the Tax Benefits Code (Decreto-Lei nº 15/2016) for companies established in Sao Tome and Principe that…
Strategic Sectors Tax Reduction (Agriculture, Agro-industry, Livestock, Fisheries)
AvailableTime-limited 50% reduction in corporate income tax for the first 7 years of operation under the Tax Benefits Code (Decreto-Lei nº 15/2016),…
Special Development Zones (Zonas Especiais de Desenvolvimento)
AvailableGeographic concession under Article 33 of the Tax Benefits Code (Decreto-Lei nº 15/2016) covering the districts of Cantagalo, Lemba, Lobata and Caué…
You either qualify for Sao Tome and Principe's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Sao Tome and Principe. Saved on your device.
Overview
- Citizenship by investment
Available
São Tomé and Príncipe Citizenship by Investment Program
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Sao Tome and Principe lists several residency and mobility routes across business founder routes, work (employer sponsored), talent (outstanding), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Residence Permit for Independent Professional Activity
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Residence Permit for Subordinate Professional Activity
Talent (outstanding)
1 programmeOutstanding achievement or high-calibre talent categories.
- Available
Residence Permit for Research and Highly Qualified Activity
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Residence Permit for Family Reunification
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Residence Permit for Study, Exchange, Internship or Volunteering
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Sao Tome and Principe.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- SafetyShield Index7.5 / 10Solid safety baseline
- GeoStability Index7.4 / 10Strong geostability index
- Environmental Quality Index7.2 / 10Strong environmental quality index
Weakest dimensions
- Flight Index2.3 / 10
- English Index3.0 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Sao Tome and Principe with…
Sao Tome and Principe
Eswatini
Tokelau
Tajikistan
Laos
TongaSurprise meDiscover another country at random
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
Is Sao Tome and Principe really your strongest move?
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Sao Tome and Principe lands, and opens the complete ranked shortlist across every scoring dimension.