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Croatia vs San Marino: tax rates compared
San Marino's income tax rate is 2pp higher than Croatia's (35% vs 33%). 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 | HR | SM | Difference |
|---|---|---|---|
| Income Tax | 33% | 35% | SM +2 pp |
| Corporate Tax | 18% | 17% | HR +1 pp |
| Capital Gains Tax | 0% | 10% | SM +10 pplargest gap |
| Crypto Tax | 12% | 10% | HR +2 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 33% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Taxes on personal income) · as of 2025-12-30 |
| 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 | −2 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 18% | 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 | +1 pp | Croatia higher |
Croatia's corporate tax rate is 1pp higher than San Marino's (18% vs 17%). The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 0% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Income determination) · as of 2025-12-30 |
| 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 | −10 pp | San Marino higher |
San Marino's capital gains tax rate is 10pp higher than Croatia's (10% vs 0%). The 175-country average is 10.3%: both sit below it. Croatia's figure is dated 2025-12-30 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 12% | Source: Croatian Tax Administration (Porezna uprava) — Opinion: Tax treatment of capital gains from trading cryptocurrencies (Class: 410-01/17-08/29) · as of 2018-03-19 |
| 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 | +2 pp | Croatia higher |
Croatia's crypto tax rate is 2pp higher than San Marino's (12% vs 10%). The 88-country average is 13%: both sit below it. Croatia's figure is dated 2018-03-19 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 0% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Other taxes) · as of 2025-12-30 |
| 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 |
Croatia's wealth tax rate is identical to San Marino's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Croatia's figure is dated 2025-12-30 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.