BY · EuropeSM · Europe
Belarus vs San Marino: tax rates compared
San Marino's income tax rate is 5pp higher than Belarus's (35% vs 30%). The 200-country average is 28%: both sit above it. Belarus's figure is dated 2026-01-01 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 | BY | SM | Difference |
|---|---|---|---|
| Income Tax | 30% | 35% | SM +5 pp |
| Corporate Tax | 25% | 17% | BY +8 pplargest gap |
| Capital Gains Tax | 13% | 10% | BY +3 pp |
| Crypto Tax | 13% | 10% | BY +3 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| 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 | −5 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 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 | Belarus higher |
Belarus's corporate tax rate is 8pp higher than San Marino's (25% vs 17%). The 201-country average is 22.6%: Belarus sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 160: tax base for income from securities transactions; Art. 173: personal income tax rates) · 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 | +3 pp | Belarus higher |
Belarus's capital gains tax rate is 3pp higher than San Marino's (13% vs 10%). The 175-country average is 10.3%: Belarus sits above it, San Marino sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Belarus Ministry of Taxes and Duties (MNS) — Clarification on the taxation of individuals' income from token transactions · as of 2025-08-26 |
| 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 | +3 pp | Belarus higher |
Belarus's crypto tax rate is 3pp higher than San Marino's (13% vs 10%). The 88-country average is 13%: Belarus matches the world average, San Marino sits below it. Belarus's figure is dated 2025-08-26 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Wealth Tax.