São Tomé and Príncipe capital gains tax calculator
São Tomé and Príncipe taxes an individual’s capital gains as Category D income at a final 15% of the gain, on every asset. Losses offset nothing, and a property sale also carries the purchaser’s 8% transfer tax (SISA) on the value.
Work out the tax on a disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, applies the year’s rate and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the EY personal tax guide for São Tomé and Príncipe.
Current rules
The rates behind the number
Capital gains rate and property transfer tax by year
| Tax year | Capital gains (Category D) | Property sale |
|---|---|---|
| 2021 | 15% of the gain | 15% of the gain, plus the purchaser's 8% SISA on the value |
| 2022 | 15% of the gain | 15% of the gain, plus the purchaser's 8% SISA on the value |
| 2023 | 15% of the gain | 15% of the gain, plus the purchaser's 8% SISA on the value |
| 2024 | 15% of the gain | 15% of the gain, plus the purchaser's 8% SISA on the value |
| 2025 | 15% of the gain | 15% of the gain, plus the purchaser's 8% SISA on the value |
| 2026 | 15% of the gain | 15% of the gain, plus the purchaser's 8% SISA on the value |
| 2027 (planning) | 15% of the gain | 15% of the gain, plus the purchaser's 8% SISA on the value |
Rules
| Rule | Value |
|---|---|
| Shares, funds, crypto and other valuables | 15% final tax on the gain |
| Immovable property | 15% final tax on the gain; the purchaser pays the 8% property transfer tax (SISA) on the value |
| Gain | Sale proceeds net of transaction costs less the historical acquisition cost, with no other deduction |
| Losses | A capital loss offsets no gain and carries to no other year |
| Election | A resident may add the gain to the progressive income scale, which tops out at 30% |
| Annual allowance or holding-period relief | None |
Questions
São Tomé and Príncipe capital gains questions
How much is capital gains tax in São Tomé and Príncipe?
An individual's capital gains are Category D income under the personal income tax code. The gross gain pays a final withholding tax of 15%, on every asset class. The gain is the sale proceeds net of transaction costs less the historical acquisition cost.
Do losses reduce the tax?
No. A capital loss offsets no gain and carries to no other year. Only business losses in Category B carry forward, for five years against the same type of income.
What about selling property in São Tomé and Príncipe?
The seller pays the 15% final tax on the gain. The property transfer tax (SISA) is 8% of the higher of the declared acquisition value and the registered property tax value, and the purchaser pays it, so the calculator shows it as an estimate outside the seller's tax.
Which income category covers capital gains?
Individuals' capital gains fall in Category D of the São Tomé and Príncipe personal income tax (PIT, IRS) code, unless the gain belongs to Category B (business or professional income) or Category C (investment income). Category D covers the positive difference in the individual's net worth from changes in the composition or valuation of the asset portfolio, so shares, funds, crypto, property and other valuables all fall in it. Source: EY Worldwide Personal Tax and Immigration Guide 2023-24, São Tomé and Príncipe, section A (Capital gains, Category D). https://bibbase.org/f/nKAPSyp34A9azBzJd/ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide.pdf
What is the capital gains tax rate?
Rate: the gross amount of Category C and Category D income is subject to a final withholding tax of 15%. A resident may instead elect to add Category D income to the progressive scale, which tops out at 30% above STN 420,000. The calculator charges the 15% final rate. Source: EY Worldwide Personal Tax and Immigration Guide 2023-24, São Tomé and Príncipe, Rates. https://bibbase.org/f/nKAPSyp34A9azBzJd/ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide.pdf
How is the gain calculated?
Base of the charge: on a sale of an asset the gain is the sale proceeds less the historical acquisition value. The acquisition cost is the transaction value, increased by interest paid in the transaction and reduced by depreciation under the corporate income tax code. The sale proceeds are the transaction value, reduced by investments in the asset and the transaction costs. No other deduction is allowed against Category D income. The calculator takes the purchase price plus purchase costs and improvements as the cost, and the sale price less sale costs as the proceeds. Source: EY Worldwide Personal Tax and Immigration Guide 2023-24, São Tomé and Príncipe, Capital gains (Category D). https://bibbase.org/f/nKAPSyp34A9azBzJd/ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide.pdf
Can capital losses be offset or carried forward?
Losses: the only loss relief in the personal income tax is the five-year carry-forward of Category B losses against the same type of income. A Category D loss offsets no gain and carries to no other year, so the calculator charges each gain on its own. Source: EY Worldwide Personal Tax and Immigration Guide 2023-24, São Tomé and Príncipe, Relief for losses. https://bibbase.org/f/nKAPSyp34A9azBzJd/ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide.pdf
What taxes apply to a property transfer?
Property: the transfer of property carries the property transfer tax (SISA) at 8% of the higher of the acquisition value declared by the parties and the property tax value registered at the local tax office, or 15% where the purchaser is resident in a clearly more favourable tax regime. The tax falls on the purchaser, so the calculator shows it as an estimate that is not part of the seller's tax. Stamp duty on the transfer of real estate is 1%, and urban property tax is 0.1% a year on the assessed value. Source: EY Worldwide Corporate Tax Guide 2024, São Tomé and Príncipe, section E. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/services/tax/documents/ey-corporate-tax-book-2024.pdf
When is the tax declared and paid?
Filing: an individual whose only income is subject to the final withholding rate files no return. Category D income that the individual elects to aggregate is declared by the end of February of the following year, and the tax payable after withholding is paid by the end of September of the year in which the return is filed. Tax year: the calendar year. Source: EY Worldwide Personal Tax and Immigration Guide 2023-24, São Tomé and Príncipe, section D. https://bibbase.org/f/nKAPSyp34A9azBzJd/ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide.pdf
What about gains from business activity and non-residents?
Gains from business or professional activity are Category B income, computed under the corporate income tax code rules and taxed on the income scale; the calculator covers private disposals only. Non-residents pay the 15% final withholding tax on gross income derived in São Tomé and Príncipe. Source: EY Worldwide Personal Tax and Immigration Guide 2023-24, São Tomé and Príncipe. https://bibbase.org/f/nKAPSyp34A9azBzJd/ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide.pdf
Does the rate change by year?
Years: the personal income tax code applies the same Category D treatment in every year from 2021 to 2027, so each record holds the 15% rate. Source: EY Worldwide Personal Tax and Immigration Guide 2023-24, São Tomé and Príncipe. https://bibbase.org/f/nKAPSyp34A9azBzJd/ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide.pdf