KI · OceaniaSM · Europe
Kiribati vs San Marino: tax rates compared
San Marino's income tax rate is 5pp higher than Kiribati's (35% vs 30%). The 200-country average is 28%: both sit above it. Kiribati's figure is dated 2014-01-01 and San Marino's 2025-12-12, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | KI | SM | Difference |
|---|---|---|---|
| Income Tax | 30% | 35% | SM +5 pp |
| Corporate Tax | 35% | 17% | KI +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| 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 | −5 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +18 pp | Kiribati higher |
Kiribati's corporate tax rate is 18pp higher than San Marino's (35% vs 17%). The 201-country average is 22.6%: Kiribati sits above it, San Marino sits below it. Kiribati's figure is dated 2001-01-01 and San Marino's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 0% | Source: Kiribati Ministry of Finance and Economic Development — Taxation · as of 2026-07-18 |
| 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 |
Kiribati'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: VAT, Capital Gains Tax, Crypto Tax.