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Chile vs San Marino: tax rates compared
Chile has an income tax rate of 40%, 5pp 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 | CL | SM | Difference |
|---|---|---|---|
| Income Tax | 40% | 35% | CL +5 pp |
| Corporate Tax | 27% | 17% | CL +10 pp |
| Capital Gains Tax | 10% | 10% | match |
| Crypto Tax | 40% | 10% | CL +30 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | 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 | +5 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | +10 pp | Chile higher |
Chile has a corporate tax rate of 27%, 10pp above San Marino's 17%. The 201-country average is 22.6%: Chile sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| 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 | 0 pp | displayed rates match |
Chile and San Marino share the same capital gains tax rate: 10%. The 175-country average is 10.3%: both sit below it. Chile's figure is dated 2022-02-04 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: Servicio de Impuestos Internos (SII) — Preguntas Frecuentes: Criptomonedas (001.250.7872) · as of 2025-10-24 |
| 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 | +30 pp | Chile higher |
Chile has a crypto tax rate of 40%, 30pp above San Marino's 10%. The 88-country average is 13%: Chile sits above it, San Marino sits below it. Chile's figure is dated 2025-10-24 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| 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 |
Chile and San Marino share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.