Sao Tome and Principe
Portuguese-speaking African islands with emerging citizenship program. Low tax rates and strategic location between Africa and South America.

Country details
- Capital
- Sao Tome
- Language
- Portuguese
- Currency
- Dobra (STN)
- Population
- 220K
- Timezone
- UTC+0
- Immigration Authority
- Official Website
Migration pathways
Tax situation
- Income Tax
- 25%
- Foreign Income
- Taxed
- Capital Gains
- None
- Dividends
- 20%
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default Rates |
|---|---|
| Income Tax | 25% |
| Foreign Income | Taxed |
| Capital Gains | None |
| Dividends | 20% |
| Wealth Tax | None |
| Inheritance Tax | None |
Country details
São Tomé and Príncipe offers citizenship by investment through its Economic Citizenship Program. Investment options include a non-refundable contribution of approximately USD 350K for a family of four to the National Development Fund, or investments in government-approved real estate projects.
The small African island nation in the Gulf of Guinea has a population of approximately 220,000. The Portuguese-speaking country offers visa-free access to Schengen countries (90 days) and approximately 140 countries.
Processing takes 4-6 months. The program attracts Portuguese-speaking investors from Brazil, Angola, and Mozambique, as well as those seeking an alternative African-based second citizenship.
São Tomé and Príncipe has relatively simple taxation with personal income tax rates reaching 25% on higher incomes. Corporate tax is 25%.
The country uses the dobra, which is pegged to the euro. The economy relies primarily on cocoa exports, fishing, and emerging oil/gas exploration.
The islands offer tropical climate, biodiversity, and eco-tourism potential. As a former Portuguese colony, many citizens maintain ties to Portugal and can leverage the Community of Portuguese Language Countries (CPLP) for regional mobility.
The country has been improving its regulatory framework and anti-money laundering compliance to enhance program credibility.
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Schedule consultationPIT rate brackets (0-25%)
São Tomé Tax Authority - IRS Legislation·Last checked: 14/01/26
PIT rate confirmation
Playroll Employment Guide·Last checked: 14/01/26
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