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Lesotho vs San Marino: tax rates compared

San Marino has an income tax rate of 35%, 5pp above Lesotho's 30%. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 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

0102030405060Income30%35%Corporate17%25%Wealth Tax0%
three shared taxes, side by side
Tax LS SMDifference
Income Tax30%35%SM +5 pp
Corporate Tax25%17%LS +8 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Lesotho30%Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
San Marino35%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 ppSan Marino higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Lesotho25%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+8 ppLesotho higher

Lesotho has a corporate tax rate of 25%, 8pp above San Marino's 17%. The 201-country average is 22.6%: Lesotho sits above it, San Marino sits below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Lesotho0%Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
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

Lesotho and San Marino share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.