GN · AfricaSM · Europe
Guinea vs San Marino: tax rates compared
San Marino's income tax rate is 15pp higher than Guinea's (35% vs 20%). The 200-country average is 28%: Guinea sits below it, San Marino sits above it. Guinea's figure is dated 2022-01-01 and San Marino's 2025-12-12, so the two rates come from different data vintages.
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 | GN | SM | Difference |
|---|---|---|---|
| Income Tax | 20% | 35% | SM +15 pplargest gap |
| Corporate Tax | 25% | 17% | GN +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guinea | 20% | Source: Guinea Code Général des Impôts (Loi ordinaire L/2021/032/AN), Direction Générale des Impôts, Articles 63-64 · as of 2022-01-01 |
| 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 | −15 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| 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 | Guinea higher |
Guinea's corporate tax rate is 8pp higher than San Marino's (25% vs 17%). The 201-country average is 22.6%: Guinea sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guinea | 0% | Source: Direction Générale des Impôts (DGI) Guinée — official site · as of 2026-07-18 |
| 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 |
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.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.