MW · AfricaSM · Europe
Malawi vs San Marino: tax rates compared
Between the two, Malawi's income tax rate (40%) tops San Marino's (35%) by 5pp. 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 | MW | SM | Difference |
|---|---|---|---|
| Income Tax | 40% | 35% | MW +5 pp |
| Corporate Tax | 30% | 17% | MW +13 pp |
| Capital Gains Tax | 40% | 10% | MW +30 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: Taxation (Amendment) (No. 2) Act, 2025 (Malawi Revenue Authority) · as of 2025-12-30 |
| 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 | Malawi higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 30% | 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 | +13 pp | Malawi higher |
Between the two, Malawi's corporate tax rate (30%) tops San Marino's (17%) by 13pp. The 201-country average is 22.6%: Malawi sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Malawi · as of 2025-10-01 |
| 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 | +30 pp | Malawi higher |
Between the two, Malawi's capital gains tax rate (40%) tops San Marino's (10%) by 30pp. The 175-country average is 10.3%: Malawi sits above it, San Marino sits below it. Malawi's figure is dated 2025-10-01 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 0% | Source: Malawi Legal Information Institute — Taxation Act (Chapter 41:01) · 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 |
There's no gap here — Malawi 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.