IM · Europe ↔ SM · Europe

Isle of Man vs San Marino: tax rates compared

San Marino's corporate tax rate is 17pp higher than Isle of Man's (17% vs 0%). The 201-country average is 22.6%: both sit below it.

Verified data covers two of the six tracked tax types for both countries; every rate below is cited to its source and dated.

Corporate Tax

0102030405060World avg 22.6%IM 0%SM 17%
Corporate Tax, side by side
CountryRateSource
Isle of Man0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
San Marino17%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−17 ppSan Marino higherlargest gap on this page

Wealth Tax

0102030405060World avg 0.1%IM 0%SM 0%
Wealth Tax, side by side
CountryRateSource
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Other taxes) · as of 2026-02-06
San Marino0%Source: Repubblica di San Marino, Portale del Governo — IGR: Gestione Imposte dirette, Patrimoniale (official administrative portal) · as of 2026-07-18
Difference0 ppdisplayed rates match

Isle of Man'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: Income Tax, VAT, Capital Gains Tax, Crypto Tax.