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Dominican Republic vs San Marino: tax rates compared
San Marino has an income tax rate of 35%, 10pp above Dominican Republic's 25%. The 200-country average is 28%: Dominican Republic sits below it, San Marino sits 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 | DO | SM | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | SM +10 pp |
| Corporate Tax | 27% | 17% | DO +10 pp |
| Capital Gains Tax | 25% | 10% | DO +15 pplargest gap |
| Crypto Tax | 25% | 10% | DO +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| 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 | −10 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 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 | Dominican Republic higher |
Dominican Republic has a corporate tax rate of 27%, 10pp above San Marino's 17%. The 201-country average is 22.6%: Dominican Republic sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| 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 | +15 pp | Dominican Republic higher |
Dominican Republic has a capital gains tax rate of 25%, 15pp above San Marino's 10%. The 175-country average is 10.3%: Dominican Republic sits above it, San Marino sits below it. Dominican Republic's figure is dated 2025-12-05 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: Dirección General de Impuestos Internos (DGII) — Consulta 6, Tratamiento fiscal para las criptomonedas · as of 2021-12-23 |
| 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 | +15 pp | Dominican Republic higher |
Dominican Republic has a crypto tax rate of 25%, 15pp above San Marino's 10%. The 88-country average is 13%: Dominican Republic sits above it, San Marino sits below it. Dominican Republic's figure is dated 2021-12-23 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 0% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Individual, Other taxes) · as of 2025-12-05 |
| 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 |
Dominican Republic and San Marino share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Dominican Republic's figure is dated 2025-12-05 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.