FR · EuropeSM · Europe
France vs San Marino: tax rates compared
Between the two, France's income tax rate (55.4%) tops San Marino's (35%) by 20.4pp. 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 | FR | SM | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 35% | FR +20.4 pp |
| Corporate Tax | 36.1% | 17% | FR +19.1 pp |
| Capital Gains Tax | 31.4% | 10% | FR +21.4 pplargest gap |
| Crypto Tax | 30% | 10% | FR +20 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +20.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +19.1 pp | France higher |
Between the two, France's corporate tax rate (36.1%) tops San Marino's (17%) by 19.1pp. The 201-country average is 22.6%: France sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| 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 | +21.4 pp | France higher |
Between the two, France's capital gains tax rate (31.4%) tops San Marino's (10%) by 21.4pp. The 175-country average is 10.3%: France sits above it, San Marino sits below it. France's figure is dated 2025-01-01 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| France | 30% | Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23 |
| 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 | +20 pp | France higher |
Between the two, France's crypto tax rate (30%) tops San Marino's (10%) by 20pp. The 88-country average is 13%: France sits above it, San Marino sits below it. France's figure is dated 2024-04-23 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| 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 |
There's no gap here — France and San Marino both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.