AG · AmericasSM · Europe
Antigua and Barbuda vs San Marino: tax rates compared
Between the two, San Marino's income tax rate (35%) tops Antigua and Barbuda's (0%) by 35pp. The 200-country average is 28%: Antigua and Barbuda sits below it, San Marino sits above it. Antigua and Barbuda's figure is dated 2026-07-20 and San Marino's 2025-12-12, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AG | SM | Difference |
|---|---|---|---|
| Income Tax | 0% | 35% | SM +35 pplargest gap |
| Corporate Tax | 25% | 17% | AG +8 pp |
| Capital Gains Tax | 0% | 10% | SM +10 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| 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 | −35 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | 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 | +8 pp | Antigua and Barbuda higher |
Between the two, Antigua and Barbuda's corporate tax rate (25%) tops San Marino's (17%) by 8pp. The 201-country average is 22.6%: Antigua and Barbuda sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| 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 | San Marino higher |
Between the two, San Marino's capital gains tax rate (10%) tops Antigua and Barbuda's (0%) by 10pp. The 175-country average is 10.3%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.