São Tomé & Príncipe PAYE
Calculator 2025/26

DGTF IRS progressive tax (0%–25%) with INSS social security (6% employee + 6% employer). Annual and monthly estimate for standard São Tomé employment income.

✦ Includes AI Advisor DGTF 2025/26 Page Model INSS Estimate STN · Dobra

Last reviewed: 6 April 2026 · Source references: DGTF, INSS, employment-law materials · Informational estimate

Also see: São Tomé & Príncipe VAT Calculator

Current page model: DGTF IRS progressive tax bands: 0% on first STN 2,500,000/year, 10% on STN 2.5M–5M, 15% on STN 5M–10M, 20% on STN 10M–20M, 25% above STN 20M. INSS total 12% (employee 6% + employer 6%), no cap. Employee INSS contribution is fully deductible from taxable income.

Enter Your Details Dobra · STN
Monthly Gross Salary STN 200,000
STN 50,000STN 5,000,000
Or type exact monthly amountBefore any deductions
STN
Active DeductionsToggle to include / exclude
INSS
6% employee — tax-deductible

INSS employee contribution (6%) is fully deductible from taxable income before DGTF income tax is calculated. Employer INSS (6%) is an additional cost shown in employer summary.

Monthly Take-Home Pay
STN 0
After DGTF income tax & INSS deductions
Effective Tax Rate 0%
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Calculate your salary first — I'll analyse your DGTF income tax position, explain INSS deductibility, and give specific optimization tips for São Tomé employment.

DGTF 2025/26 Annual Bands ▾
STN 0 – 2,500,0000% — exempt
STN 2,500,001 – 5,000,00010% on excess above 2.5M
STN 5,000,001 – 10,000,00015% on excess above 5M
STN 10,000,001 – 20,000,00020% on excess above 10M
Above STN 20,000,00025% on excess above 20M

Calculated annually on taxable income (gross minus INSS). INSS employee contribution (6%) is fully deductible from taxable income before tax calculation.

INSS Rates 2025 ▾
Employee INSS6% of gross (no cap)
Employer INSS6% of gross (no cap)

Total INSS contribution is 12% of gross salary. Employee contribution is tax-deductible. Employer contribution is a separate cost. INSS must be remitted by 10th of following month.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on DGTF regulations and Employment Law. Verify with DGTF or a qualified São Tomé tax advisor.
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São Tomé and Príncipe PAYE Tax Guide 2025/26

São Tomé and Príncipe levies IRS (Imposto sobre o Rendimento de Singulares) on employment income, administered by the Direcção Geral dos Tributos e Fiscalização (DGTF). The schedule has five progressive bands denominated in São Tomé Dobra (STN), from 0% on the first STN 2,800,000 annually to a top rate of 25% on income above STN 8,000,000 per year.

The INSS (Instituto Nacional de Segurança Social) collects social security contributions: employees pay 6% of gross salary and employers contribute 6%, covering pensions and sickness benefits.

Use the calculator above to estimate your monthly net salary in São Tomé and Príncipe. The tool models INSS deductions for both employee and employer, giving an accurate view of take-home pay and total payroll cost.

São Tomé & Príncipe Tax Bands

Annual Income (STN)Rate
0 – 2,800,0000%
2,800,001 – 4,200,00010%
4,200,001 – 5,600,00015%
5,600,001 – 8,000,00020%
Above 8,000,00025%
São Tomé & Príncipe Tax FAQ

Common PAYE Questions

What are the São Tomé & Príncipe PAYE tax bands for 2025/26?

Five annual bands: 0% on first STN 2,500,000; 10% on STN 2,500,001–5,000,000; 15% on STN 5,000,001–10,000,000; 20% on STN 10,000,001–20,000,000; 25% above STN 20,000,000. Applied annually against taxable income (after INSS deduction).

Is INSS contribution deductible from income tax?

Yes — the employee's mandatory 6% INSS contribution is fully deductible from gross pay before calculating income tax. This reduces your taxable income and therefore your DGTF tax. The employer's matching 6% contribution is a separate employer cost.

What is INSS in São Tomé & Príncipe?

Instituto Nacional de Segurança Social (INSS) is the mandatory social security system. Total contribution is 12% of gross salary — 6% from employee and 6% from employer. There is no upper cap. INSS covers retirement, disability, and survivor benefits.

When must employers remit PAYE and INSS?

Both DGTF income tax and INSS contributions must be filed and paid by the 10th of the following month. Monthly withholding is mandatory for all employers with employees in São Tomé & Príncipe.

How is tax calculated for monthly salary?

This calculator applies annual bands to your monthly salary (multiplied by 12), then divides the result by 12 to show accurate monthly PAYE. This ensures consistency with DGTF annual assessment methodology.

What happens if I earn below the tax-free threshold?

If your annual income is below STN 2,500,000 (approximately STN 208,333/month), you pay no DGTF income tax. However, you still pay INSS (6% employee). The tax-free threshold applies to gross income minus INSS.