São Tomé and Principe

Middle Africa · ST · 2 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Presence in São Tomé and Príncipe for more than 183 days in a tax year

Tax residency is triggered primarily by spending more than 183 days in the country, and there is no evidence of citizenship‑ or domicile‑based tail rules, so ceasing residency is generally achieved by leaving and staying under the 183‑day threshold.

Source: São Tomé and Príncipe Citizenship by Investment (summarizing national tax rules)

Tax treaty network (2)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.