GQ · AfricaSM · Europe
Equatorial Guinea vs San Marino: tax rates compared
San Marino's income tax rate is 10pp higher than Equatorial Guinea's (35% vs 25%). The 200-country average is 28%: Equatorial Guinea sits below it, San Marino sits above it.
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 | GQ | SM | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | SM +10 pplargest gap |
| Corporate Tax | 25% | 17% | GQ +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 25% | Source: PwC Worldwide Tax Summaries — Equatorial Guinea, Individual - Taxes on personal income · as of 2025-11-21 |
| 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 |
|---|---|---|
| Equatorial Guinea | 25% | 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 | +8 pp | Equatorial Guinea higher |
Equatorial Guinea's corporate tax rate is 8pp higher than San Marino's (25% vs 17%). The 201-country average is 22.6%: Equatorial Guinea sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-11-21 |
| 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 |
Equatorial Guinea'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. Equatorial Guinea's figure is dated 2025-11-21 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.