BR · AmericasSM · Europe
Brazil vs San Marino: tax rates compared
San Marino has an income tax rate of 35%, 7.5pp above Brazil's 27.5%. The 200-country average is 28%: Brazil sits below it, San Marino sits 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 | BR | SM | Difference |
|---|---|---|---|
| Income Tax | 27.5% | 35% | SM +7.5 pp |
| Corporate Tax | 34% | 17% | BR +17 pplargest gap |
| Capital Gains Tax | 15% | 10% | BR +5 pp |
| Crypto Tax | 22.5% | 10% | BR +12.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 27.5% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Taxes on personal income) · as of 2025-05-02 |
| 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 | −7.5 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 34% | 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 | +17 pp | Brazil higher |
Brazil has a corporate tax rate of 34%, 17pp above San Marino's 17%. The 201-country average is 22.6%: Brazil sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 15% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| 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 | +5 pp | Brazil higher |
Brazil has a capital gains tax rate of 15%, 5pp above San Marino's 10%. The 175-country average is 10.3%: Brazil sits above it, San Marino sits below it. Brazil's figure is dated 2025-05-02 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 22.5% | Source: Receita Federal — Perguntas e Respostas IRPF 2026 (Q.653 'Alienação de criptoativos' and Q.574 'Alíquotas aplicáveis à apuração do ganho de capital') · as of 2026-04-23 |
| 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 | +12.5 pp | Brazil higher |
Brazil has a crypto tax rate of 22.5%, 12.5pp above San Marino's 10%. The 88-country average is 13%: Brazil sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 0% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| 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 |
Brazil and San Marino share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Brazil's figure is dated 2025-05-02 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.