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Knowing the main investment rules and laws in São Tomé and Príncipe is extremely important when investing.
Here you can find everything you need to know about investment regimes, what benefits and incentives are available, as well as the access requirements applyable to these measures.
If you need any further information, please contact us.
What are the investment regimes?
There are three investment schemes:
- Simplified regime
- General regime
- Special regime
The investment whose overall value is between 50,000 Euros (fifty thousand euros) and 249,999 Euros (two hundred and forty-nine thousand nine hundred and ninety-nine Euros) is included in the simplified regime.
Investment is included in the general regime, whose global amount is between the values equivalent to 250,000.00 (Two hundred and fifty thousand Euros) and 4,999,999 (four million nine hundred and ninety-nine thousand, nine hundred and ninety-nine euros).
The investment whose total amount is equal to or greater than the amount equivalent to 5,000,000.00 (five million euros) is included in the special regime.
What are the requirements for accessing benefits and incentives?
Investment projects whose promoters meet the following requirements may benefit from the incentives provided for in the Tax Benefits Code:
- Have at least twenty percent (20%) of available capital;
- Demonstrate that you have a stable economic and financial situation for carrying out the project;
- Present a negative certificate of debts with the State and Social Security;
- Present the feasibility study of the project acceptable to the state, which demonstrates the creation of jobs of a permanent nature and aimed at the occupation of national labor and contributes within the scope of social responsibility;
- Present the report of analysis and demonstration of the economic impact of the investment for the country.
What are the incentives and benefits?
Investments eligible under the Investment Code benefit from:
- Total exemption from payment of import duties on goods and equipment destined to launch new activities or expand any ongoing activity;
- Income tax benefits, that is, payment of a corporate income tax rate (IRC) of only 10%;
- Accelerated amortization and reintegration – Accelerated amortization is allowed for investments made in the tourism, education, health, new technologies sector, as well as the entire export-oriented sector;
- Deduction from the tax base for the purpose of calculating IRC up to a maximum limit of 50%, of the amount invested in specialized equipment, during the first five years from the date of commencement of activity;
- Deduction from the tax base for the purpose of calculating the IRS up to a maximum limit of 50%, of the amount invested in specialized equipment, during the first five years from the date of commencement of activity;
- Deduction from the tax base for the purpose of calculating the IRC, of the amount of investment costs made with the professional training of Sao Tome workers.