Nigeria vs Sao Tome and Principe
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π³π¬ Nigeria β State & Local Government Taxes
Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.
πΈπΉ Sao Tome and Principe β Sao Tome & Principe Tax System
Sao Tome and Principe is a small island nation in the Gulf of Guinea with progressive income tax up to 25%. IVA (VAT) is 15%. The economy has long been dominated by cocoa exports and foreign aid. Offshore oil potential (Joint Development Zone with Nigeria) has not yet materialized in significant production. The country joined the EITI (Extractive Industries Transparency Initiative).
Nigeria vs Sao Tome and Principe: Key Tax Differences (2026)
π° Income Tax: πΈπΉ Sao Tome and Principe has a higher top income tax rate (7β24% vs 0β25%). π³π¬ Nigeria is more favourable for high earners.
π VAT/Sales Tax: Sao Tome and Principe has a higher consumption tax (7.5% vs 15%).
π’ Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).
π Capital Gains: π³π¬ Nigeria taxes investment gains at a lower rate (10% vs 25%), benefiting investors.