CU · AmericasSM · Europe
Cuba vs San Marino: tax rates compared
Cuba has an income tax rate of 50%, 15pp above San Marino's 35%. The 200-country average is 28%: both sit above it.
Verified data covers two of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CU | SM | Difference |
|---|---|---|---|
| Income Tax | 50% | 35% | CU +15 pp |
| Corporate Tax | 35% | 17% | CU +18 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Cuba | 50% | Source: Ministerio de Economía y Planificación (Cuba) — "Pago de tributos en Cuba: Adecuaciones y compromisos para 2025" · as of 2025-01-28 |
| 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 | +15 pp | Cuba higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cuba | 35% | 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 | +18 pp | Cuba higher |
Cuba has a corporate tax rate of 35%, 18pp above San Marino's 17%. The 201-country average is 22.6%: Cuba sits above it, San Marino sits below it.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax, Wealth Tax.