LR · AfricaSM · Europe
Liberia vs San Marino: tax rates compared
Between the two, San Marino's income tax rate (35%) tops Liberia's (25%) by 10pp. The 200-country average is 28%: Liberia sits below it, San Marino sits above it. Liberia's figure is dated 2026-01-14 and San Marino's 2025-12-12, so the two rates come from different data vintages.
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 | LR | SM | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | SM +10 pp |
| Corporate Tax | 25% | 17% | LR +8 pp |
| Capital Gains Tax | 25% | 10% | LR +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 25% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Taxes on personal income) · as of 2026-01-14 |
| 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 | −10 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 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 | Liberia higher |
Between the two, Liberia's corporate tax rate (25%) tops San Marino's (17%) by 8pp. The 201-country average is 22.6%: Liberia sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 25% | Source: PWC Worldwide Tax Summaries — Republic of Liberia (Individual, Taxes on personal income) · as of 2026-01-14 |
| 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 | +15 pp | Liberia higher |
Between the two, Liberia's capital gains tax rate (25%) tops San Marino's (10%) by 15pp. The 175-country average is 10.3%: Liberia sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 0% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Other taxes) · as of 2026-01-14 |
| 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 — Liberia and San Marino both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.