What VAT rate does São Tomé and Príncipe use?

The enacted 2023 CIVA amendment sets 15% as the standard rate and 7.5% for exact Annex I basic-basket product lines.

Is São Tomé VAT now 16%?

No primary enactment changing the rate to 16% was found. The official manual introduces 16% in an illustrative 2025 example, so this calculator retains the enacted 15% rate.

Does this calculator classify exemptions?

No. It fails closed on unsupported exemption, export, registration, deduction and filing classifications.

Does this calculator send amounts online?

No. Calculations and PDF generation stay in the browser.

São Tomé VAT calculator & invoice

Evidence-gated CIVA calculation for São Tomé and Príncipe.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-07-23

São Tomé - high risk - AfroTools formula review owners

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The local engine adds or extracts the enacted 15% standard rate. It enables 7.5% only after explicit confirmation of an exact Annex I basic-basket line and retained invoice evidence. It does not infer exemptions, exports, registration, deduction, filing or invoice compliance. The official IVA manual's illustrative 2025 example using 16% is disclosed but is not modeled because no primary enactment changing the rate was found as checked 2026-07-23.

Known limitations

Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
Only the 15% standard rate and evidence-gated 7.5% Annex I treatment are modeled.
The official manual's illustrative 16% example is not treated as enacted law.
Exemptions, exports, registration, deductions, filing and invoice compliance are not modeled.
Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: 1,000 at the displayed standard VAT rate.
Expected: VAT STN 150.00 and total STN 1,150.00.
Why: Confirms the enacted 15% standard VAT path and STN 0.01 rounding.

Input: Net STN 1,000 with exact Annex I evidence confirmed.
Expected: VAT STN 75.00 and total STN 1,075.00; the same choice fails closed without exact evidence.
Why: Confirms the reduced rate cannot be selected from a generic product label.

Change history

2026-07-23: Replaced legacy custom-rate calculator with a shared 15% engine and evidence-gated 7.5% Annex I treatment across English, French and Swahili. Blocked generic exemptions and disclosed the unresolved illustrative 16% manual example.
2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

Report calculation error