ID · AsiaSM · Europe
Indonesia vs San Marino: tax rates compared
Indonesia and San Marino share the same income tax rate: 35%. The 200-country average is 28%: both sit above it. Indonesia's figure is dated 2026-06-11 and San Marino's 2025-12-12, so the two rates come from different data vintages.
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 | ID | SM | Difference |
|---|---|---|---|
| Income Tax | 35% | 35% | match |
| Corporate Tax | 22% | 17% | ID +5 pp |
| Capital Gains Tax | 0.1% | 10% | SM +9.9 pplargest gap |
| Crypto Tax | 0.2% | 10% | SM +9.8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 35% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Taxes on personal income) · as of 2026-06-11 |
| 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 | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 22% | 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 | +5 pp | Indonesia higher |
Indonesia has a corporate tax rate of 22%, 5pp above San Marino's 17%. The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0.1% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| 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 | −9.9 pp | San Marino higher |
San Marino has a capital gains tax rate of 10%, 9.9pp above Indonesia's 0.1%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0.2% | Source: Direktorat Jenderal Pajak (Indonesian Directorate General of Taxes) — PMK 50/2025: Babak Baru Pemajakan Aset Kripto · as of 2025-08-01 |
| 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 | −9.8 pp | San Marino higher |
San Marino has a crypto tax rate of 10%, 9.8pp above Indonesia's 0.2%. The 88-country average is 13%: both sit below it. Indonesia's figure is dated 2025-08-01 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| 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 |
Indonesia and San Marino share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.