DZ · AfricaSM · Europe
Algeria vs San Marino: tax rates compared
Algeria's income tax rate is identical to San Marino's — both sit at 35%. The 200-country average is 28%: both sit above it.
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 | DZ | SM | Difference |
|---|---|---|---|
| Income Tax | 35% | 35% | match |
| Corporate Tax | 26% | 17% | DZ +9 pp |
| Capital Gains Tax | 35% | 10% | DZ +25 pplargest gap |
| Wealth Tax | 1% | 0% | DZ +1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 35% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Algeria · as of 2025-10-01 |
| 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 | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 26% | 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 | +9 pp | Algeria higher |
Algeria's corporate tax rate is 9pp higher than San Marino's (26% vs 17%). The 201-country average is 22.6%: Algeria sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 35% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Algeria · as of 2025-10-01 |
| 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 | +25 pp | Algeria higher |
Algeria's capital gains tax rate is 25pp higher than San Marino's (35% vs 10%). The 175-country average is 10.3%: Algeria sits above it, San Marino sits below it. Algeria's figure is dated 2025-10-01 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 1% | Source: Code des Impôts Directs et Taxes Assimilées (CIDTA), Art. 281 noniès — Impôt sur la Fortune · as of 2026-01-01 |
| 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 | +1 pp | Algeria higher |
Algeria's wealth tax rate is 1pp higher than San Marino's (1% vs 0%). The 193-country average is 0.1%: Algeria sits above it, San Marino sits below it.
Not covered for both countries yet: VAT, Crypto Tax.