AF · AsiaSM · Europe
Afghanistan vs San Marino: tax rates compared
Between the two, San Marino's income tax rate (35%) tops Afghanistan's (20%) by 15pp. The 200-country average is 28%: Afghanistan sits below it, San Marino sits above it. Afghanistan's figure is dated 2016-12-01 and San Marino's 2025-12-12, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AF | SM | Difference |
|---|---|---|---|
| Income Tax | 20% | 35% | SM +15 pplargest gap |
| Corporate Tax | 20% | 17% | AF +3 pp |
| Capital Gains Tax | 20% | 10% | AF +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Afghanistan Revenue Department — Income Tax Law (ITL), Consolidated to December 2016 · as of 2016-12-01 |
| San Marino | 35% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi, Allegato C (consolidated text, updated to 12 December 2025) · as of 2025-12-12 |
| Difference | −15 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3 pp | Afghanistan higher |
Between the two, Afghanistan's corporate tax rate (20%) tops San Marino's (17%) by 3pp. The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Afghanistan Revenue Department — Income Tax Law (ITL), Consolidated to December 2016 · as of 2016-12-01 |
| San Marino | 10% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi (consolidated text, updated to 22 December 2025) · as of 2026-01-01 |
| Difference | +10 pp | Afghanistan higher |
Between the two, Afghanistan's capital gains tax rate (20%) tops San Marino's (10%) by 10pp. The 175-country average is 10.3%: Afghanistan sits above it, San Marino sits below it. Afghanistan's figure is dated 2016-12-01 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 0% | Source: Afghanistan Revenue Department — Tax Laws · as of 2026-07-18 |
| San Marino | 0% | Source: Repubblica di San Marino, Portale del Governo — IGR: Gestione Imposte dirette, Patrimoniale (official administrative portal) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Afghanistan and San Marino both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.