HU · EuropeSM · Europe
Hungary vs San Marino: tax rates compared
San Marino's income tax rate is 20pp higher than Hungary's (35% vs 15%). The 200-country average is 28%: Hungary 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 | HU | SM | Difference |
|---|---|---|---|
| Income Tax | 15% | 35% | SM +20 pplargest gap |
| Corporate Tax | 9% | 17% | SM +8 pp |
| Capital Gains Tax | 15% | 10% | HU +5 pp |
| Crypto Tax | 15% | 10% | HU +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 15% | 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 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 9% | 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 | San Marino higher |
San Marino's corporate tax rate is 8pp higher than Hungary's (17% vs 9%). The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 15% | Source: PWC Worldwide Tax Summaries — Hungary (Individual, Income determination) · as of 2025-12-31 |
| 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 | +5 pp | Hungary higher |
Hungary's capital gains tax rate is 5pp higher than San Marino's (15% vs 10%). The 175-country average is 10.3%: Hungary sits above it, San Marino sits below it. Hungary's figure is dated 2025-12-31 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 15% | Source: PWC Worldwide Tax Summaries — Hungary (Individual, Income determination) · as of 2025-12-31 |
| 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 | +5 pp | Hungary higher |
Hungary's crypto tax rate is 5pp higher than San Marino's (15% vs 10%). The 88-country average is 13%: Hungary sits above it, San Marino sits below it. Hungary's figure is dated 2025-12-31 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Hungary | 0% | Source: PWC Worldwide Tax Summaries — Hungary (Individual, Other taxes) · as of 2025-12-31 |
| 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 |
Hungary'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. Hungary's figure is dated 2025-12-31 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.