Investments in commercial enterprises are freely made in São Tomé and Príncipe as long as they respect the State's economic and social policy, namely the protection of public health, social protection and safeguarding the environment, authorized under the terms of the Code of Investment.
Investments made in this area benefit from an exemption from import duties on goods and equipment intended exclusively for the implementation of the project, upon approval by the competent entity of a list to be presented to the Customs Directorate.
Income from commercial enterprises benefits from a 50% reduction in the IRC or IRS rate, depending on the legal nature, in the first five (5) years counting from the date the activity begins.