CF · AfricaSM · Europe
Central African Republic vs San Marino: tax rates compared
Central African Republic has an income tax rate of 40%, 5pp above San Marino's 35%. The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 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 | CF | SM | Difference |
|---|---|---|---|
| Income Tax | 40% | 35% | CF +5 pp |
| Corporate Tax | 30% | 17% | CF +13 pp |
| Capital Gains Tax | 40% | 10% | CF +30 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| 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 | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | +13 pp | Central African Republic higher |
Central African Republic has a corporate tax rate of 30%, 13pp above San Marino's 17%. The 201-country average is 22.6%: Central African Republic sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| 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 | +30 pp | Central African Republic higher |
Central African Republic has a capital gains tax rate of 40%, 30pp above San Marino's 10%. The 175-country average is 10.3%: Central African Republic sits above it, San Marino sits below it. Central African Republic's figure is dated 2023-01-01 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.