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Sao Tome and Principe Salary Calculator 2026

Free Sao Tome and Principe salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Sao Tome and Principe (2026)

Educational model - not tax advice. Currency STN (new dobra). Personal income is taxed under the IRS (Lei n.o 11/2009) and social security is INSS under the REPSO regime (Decreto-Lei n.o 19/2022).

Employee (Categoria A, rendimentos do trabalho dependente)

  • The employee social contribution is INSS at 4% of gross, withheld at source by the employer (retencao na fonte). There is no published ceiling or floor on the contribution base, and the contribution is deductible before IRS.
  • IRS is computed on annual taxable income (gross less the employee INSS) using the Art. 66 CIRS bracket table: 0% up to STN 11,700; 10% from 11,700 to 50,000; 13% from 50,000 to 100,000; 15% from 100,000 to 150,000; 20% from 150,000 to 240,000; and 25% above 240,000. The 0% first bracket acts as the de facto exempt threshold; there is no separate personal allowance on top of it, and the Art. 74 personal/family deduction was suspended by Decreto-Lei n.o 10/2019.
  • The employer pays INSS at 8% of gross (contribuicao patronal). This figure is provisional: it is derived from a confirmed 12% total minus the confirmed 4% employee share, as the INSS site does not publish the employer percentage separately. A reduced 10% total regime applies to churches, NGOs, small firms and domestic employers. The employer cost does not affect the employee net.
  • Out of scope: the Art. 73 deducoes a coleta (tax-credit deductions for residents - personal/family, health, education, housing); the non-resident 15% liberatory withholding (Art. 69); and the Imposto Especial sobre Rendimento (Lei n.o 6/2023), whose rate and base are unverified and not encoded.

Sources: Direccao dos Impostos - CIRS (Lei n.o 11/2009), INSS - Regime de Trabalhador por conta de Outrem.

Self-employed (Categoria B, rendimentos empresariais e profissionais)

  • Net Category B business profit (revenue minus deductible expenses) is taxed at the same Art. 66 CIRS slabs as employment: 0% up to STN 11,700; 10% to 50,000; 13% to 100,000; 15% to 150,000; 20% to 240,000; and 25% above 240,000.
  • Self-employed INSS is 10% (obligatory scheme) or 14% (extended scheme) on a self-chosen conventional remuneration band (remuneracao convencional), NOT on actual income (Decreto-Lei n.o 19/2022, art. 119). Because the base is a chosen band rather than a function of revenue and expenses, it cannot be derived from the income entered here, so it is shown for reference only and is not subtracted from the net.
  • Out of scope: the Grupo 2 simplified-regime coefficients (not retrievable, so net income is taken on the Grupo 1 actual-expense basis); the Art. 73 deducoes a coleta tax credits; the non-resident 15% liberatory withholding; and the Imposto Especial sobre Rendimento (Lei n.o 6/2023, unverified).

Sources: Direccao dos Impostos - CIRS (Lei n.o 11/2009), INSS - Regime dos Trabalhadores Independentes.