IT · Europe ↔ SM · Europe
Italy vs San Marino: tax rates compared
Between the two, Italy's corporate tax rate (27.8%) tops San Marino's (17%) by 10.8pp. The 201-country average is 22.6%: Italy sits above it, San Marino sits 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
| Country | Rate | Source |
|---|---|---|
| Italy | 27.8% | 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 | +10.8 pp | Italy higherlargest gap on this page |
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| 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 — Italy and San Marino both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Italy's figure is dated 2024-01-01 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Income Tax, VAT, Capital Gains Tax, Crypto Tax.