AT · EuropeSM · Europe
Austria vs San Marino: tax rates compared
Austria has an income tax rate of 55%, 20pp above San Marino's 35%. The 200-country average is 28%: both sit above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AT | SM | Difference |
|---|---|---|---|
| Income Tax | 55% | 35% | AT +20 pplargest gap |
| Corporate Tax | 23% | 17% | AT +6 pp |
| Capital Gains Tax | 27.5% | 10% | AT +17.5 pp |
| Crypto Tax | 27.5% | 10% | AT +17.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 55% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| 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 | +20 pp | Austria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 23% | 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 | +6 pp | Austria higher |
Austria has a corporate tax rate of 23%, 6pp above San Marino's 17%. The 201-country average is 22.6%: Austria sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29 |
| 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 | +17.5 pp | Austria higher |
Austria has a capital gains tax rate of 27.5%, 17.5pp above San Marino's 10%. The 175-country average is 10.3%: Austria sits above it, San Marino sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: Bundesministerium für Finanzen (Austria) — Steuerliche Behandlung von Kryptowährungen · as of 2026-01-01 |
| San Marino | 10% | Source: Consiglio Grande e Generale — Testo coordinato, Legge 16 dicembre 2013 n.166 "Imposta Generale sui Redditi" (aggiornato al 12 dicembre 2025), Articoli 7, 13, 41 e 104 · as of 2026-01-01 |
| Difference | +17.5 pp | Austria higher |
Austria has a crypto tax rate of 27.5%, 17.5pp above San Marino's 10%. The 88-country average is 13%: Austria sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 0% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29 |
| 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 |
Austria and San Marino share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.