IE · EuropeSM · Europe
Ireland vs San Marino: tax rates compared
Between the two, Ireland's income tax rate (48%) tops San Marino's (35%) by 13pp. 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 | IE | SM | Difference |
|---|---|---|---|
| Income Tax | 48% | 35% | IE +13 pp |
| Corporate Tax | 12.5% | 17% | SM +4.5 pp |
| Capital Gains Tax | 33% | 10% | IE +23 pplargest gap |
| Crypto Tax | 33% | 10% | IE +23 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | +13 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −4.5 pp | San Marino higher |
Between the two, San Marino's corporate tax rate (17%) tops Ireland's (12.5%) by 4.5pp. The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| 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 | +23 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops San Marino's (10%) by 23pp. The 175-country average is 10.3%: Ireland sits above it, San Marino sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: Irish Revenue — Tax and Duty Manual Part 02-01-03: Taxation of Crypto-Asset Transactions · as of 2026-01-01 |
| 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 | +23 pp | Ireland higher |
Between the two, Ireland's crypto tax rate (33%) tops San Marino's (10%) by 23pp. The 88-country average is 13%: Ireland sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 — Ireland and San Marino both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.