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Jamaica vs San Marino: tax rates compared
San Marino has an income tax rate of 35%, 5pp above Jamaica's 30%. The 200-country average is 28%: both sit above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | JM | SM | Difference |
|---|---|---|---|
| Income Tax | 30% | 35% | SM +5 pp |
| Corporate Tax | 25% | 17% | JM +8 pp |
| Capital Gains Tax | 0% | 10% | SM +10 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Jamaica | 30% | Source: PWC Worldwide Tax Summaries — Jamaica (Individual, Taxes on personal income) · as of 2025-12-31 |
| 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 | −5 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Jamaica | 25% | 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 | Jamaica higher |
Jamaica has a corporate tax rate of 25%, 8pp above San Marino's 17%. The 201-country average is 22.6%: Jamaica sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Jamaica | 0% | Source: PWC Worldwide Tax Summaries — Jamaica (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 | −10 pp | San Marino higher |
San Marino has a capital gains tax rate of 10%, 10pp above Jamaica's 0%. The 175-country average is 10.3%: both sit below it. Jamaica'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 |
|---|---|---|
| Jamaica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · 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 |
Jamaica and San Marino share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Jamaica'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, Crypto Tax.