CV · AfricaSM · Europe
Cape Verde vs San Marino: tax rates compared
San Marino has an income tax rate of 35%, 7.5pp above Cape Verde's 27.5%. The 200-country average is 28%: Cape Verde sits below it, San Marino sits above it. Cape Verde's figure is dated 2026-05-29 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 | CV | SM | Difference |
|---|---|---|---|
| Income Tax | 27.5% | 35% | SM +7.5 pp |
| Corporate Tax | 21.4% | 17% | CV +4.4 pp |
| Capital Gains Tax | 1% | 10% | SM +9 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Cape Verde | 27.5% | Source: PWC Worldwide Tax Summaries — Cabo Verde (Individual, Taxes on personal income) · as of 2026-05-29 |
| 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 |
|---|---|---|
| Cape Verde | 21.4% | 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 | +4.4 pp | Cape Verde higher |
Cape Verde has a corporate tax rate of 21.4%, 4.4pp above San Marino's 17%. The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Cape Verde | 1% | Source: PWC Worldwide Tax Summaries — Cabo Verde (Individual, Income determination) · as of 2026-05-29 |
| 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 | −9 pp | San Marino higher |
San Marino has a capital gains tax rate of 10%, 9pp above Cape Verde's 1%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Cape Verde | 0% | Source: PWC Worldwide Tax Summaries — Cabo Verde (Individual, Other taxes) · as of 2026-07-18 |
| 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 |
Cape Verde 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, Crypto Tax.