---
name: st-company-formation
description: "Source-cited draft: company formation & entity choice for Sao Tome and Principe (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/st-company-formation"
  jurisdiction: "ST"
  tax_year: "2025"
  last_updated: "2026-07-13"
  trust_label: "Built by Michael Cutajar and the OpenAccountants team"
  review_status: "pending_review"
---

# Sao Tome and Principe Company Formation & Entity Choice

## Entity types and incorporation

- **Company law framework** — Company law follows the Portuguese-derived Commercial Companies Code (Codigo das Sociedades Comerciais). The most common vehicles are the Sociedade por Quotas (Lda, private limited) and the Sociedade Anonima (SA, public limited). Companies register with the commercial registry (Conservatoria do Registo Comercial).  _(Codigo das Sociedades Comerciais (Sao Tome and Principe))_
- **Private limited company** — Sociedade por Quotas (Lda) — capital divided into quotas, member liability limited to subscribed quota  _([Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe](https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe))_
- **Public limited company** — Sociedade Anonima (SA) — capital divided into shares; suited to larger ventures  _([Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe](https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe))_
- **Sole trader** — Empresario em Nome Individual — individual carrying on business with unlimited personal liability  _(Codigo das Sociedades Comerciais (Sao Tome and Principe))_
- **Minimum members (Lda)** — 2 members (single-member quota company also possible) ((approx — confirm))  _([Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe](https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe))_
- **Minimum share capital (Lda)** — Db 150,000,000 (roughly EUR 6,000) STN ((approx — confirm 2025 figure))  _([Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe](https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe))_
- **Registration body** — Conservatoria do Registo Comercial (commercial registry); often via the Guiche Unico one-stop shop ((approx — confirm))  _(Codigo do Registo Comercial (Sao Tome and Principe))_
- **Core incorporation steps** — Reserve company name, execute articles of association, deposit capital, register with commercial registry, obtain tax number (NIF) and INSS registration, and obtain any sector licences ((approx — confirm sequence))  _(Codigo das Sociedades Comerciais / Codigo do Registo Comercial)_
- **Typical incorporation timeline** — Several days to a few weeks via the one-stop shop ((approx — confirm))  _([Doing Business / Guiche Unico procedures — https://archive.doingbusiness.org/content/dam/doingBusiness/country/s/sao-tome-and-principe/STP.pdf](https://archive.doingbusiness.org/content/dam/doingBusiness/country/s/sao-tome-and-principe/STP.pdf))_
- **Annual accounts filing** — Companies must prepare and file annual financial statements regardless of activity level  _([Codigo das Sociedades Comerciais (Sao Tome and Principe) — https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe](https://www.expanship.com/st/blog/types-of-companies-in-sao-tome-and-principe))_
- **Annual tax compliance** — File the annual IRC return, monthly VAT returns (if registered), and monthly INSS and payroll withholding filings  _(Codigo do IRC / Codigo do IVA / INSS regulations)_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `st-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/st-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.