• Corporate income tax, whose rate of application is 25%. Corporate income tax covered by the investment regime in force is 10% (Decree-Law No. 19/2016 of November 17).

• Tax on the income of individuals (law No. 11/2009).

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Incentives and Tax Benefits
The government guarantees the investments that meet the eligibility requirements, a regime of tax incentives in the form of exemptions, rate reductions, deductions to taxable income and collection, accelerated depreciation and reintegration, or tax credit per investment, as established in the code of fiscal benefits.

Eligible investments under the Investment Code benefit from:

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1. total exemption from the payment of import duties on goods and equipment intended for the launch of new activities or the expansion of any ongoing activity.

2. Income tax benefits, i.e., payment of a corporate tax rate of only 10%.

3. Accelerated depreciation and reintegration - referring to investments made in the tourism sector, education, health, new technologies, as well as the export-oriented sector.

4. Deduction of taxable income to calculate the IRC up to a maximum of 50% of the amount invested in specialized equipment during the first five years from the date of the start of the activity.

5. Deduction to the taxable income to calculate the IRS up to a maximum of 50% of the amount invested in specialized equipment during the first five years from the date of commencement of the activity. 

6. The amount of investment costs with the professional training of São Tomense workers will be deducted from the taxable income for the purposes of calculating the IRC: