São Tomé & Príncipe PAYE
Calculator 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).

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.

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.

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.

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.

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.